Most Kenyan businesses don't know this: KRA is waiving 100% of pre-2026 penalties and interest - until 31 Dec 2026.Check if you qualify →

Kenya Tax Law Library/KRA guidance

KRA Practice Notes, Public Notices & eTIMS Guidelines

KRA's operational instructions: how eTIMS onboarding actually works, portal error handling, deadline notices and the practical interpretations SMEs are held to daily.

Re-verified 27 September 2026

Why this law matters

KRA guidance is what its staff and systems actually do. We mirror the key official eTIMS/VAT PDFs in our forms library so the documents stay reachable when KRA's site moves them.

Official text: KRA eTIMS portal & guidelines

The provisions that matter

What it says, and what it means in practice

eTIMS Onboarding Guidelines

Device types, activation and rollout notices

What it saysDefine eTIMS versions (OSCU/VSCU, mobile, online portal, paypoint), activation steps, and the phased rollout of obligations by taxpayer segment.

What it means for your businessWhich eTIMS variant you must run and when is defined here — and it is what our eTIMS diagnostic reasons over.

Public Notices (2025-2026)

Deadline changes, maintenance windows, amnesty notices

What it saysKRA's legally binding announcements about filing deadline changes, iTax/eTIMS maintenance windows and amnesty procedures.

What it means for your businessWhen a deadline moves or a portal breaks, this is the document that moved it — and our deadline calendar and status pages track it so you don't have to.

Applied guides

Where we interpret KRA guidance for real situations

Citing this page

"KRA Practice Notes, Public Notices & eTIMS Guidelines: Key Provisions & Practical Meaning." SmartVAT Kenya, smartvatkenya.co.ke, verified 2026-09-27. https://smartvatkenya.co.ke/sources/kra-practice-notes/

VAT services from KES 5,000
WhatsApp us anytime - replies within the hour

Get a Quote