The National Treasury has defended proposed changes under the 2026 Finance Bill that would move the main tax filing deadline from June 30 to April 30 and compress nil returns to January 31.
The ministry stated that earlier deadlines will improve efficiency, strengthen revenue forecasting and allow verification of returns within the same financial cycle. It said the reforms support a shift to a data-driven compliance system.
Former Law Society of Kenya president Faith Odhiambo criticised the plan. She argued that the shorter period reduces time for audits, cash flow planning and compliance, creating extra costs especially for small businesses and individuals without advanced accounting systems.
The Treasury responded that the changes enhance system discipline and reduce discrepancies in projections. Officials added that any short-term pressure on taxpayers is outweighed by longer-term gains in accountability and fiscal planning.