Building on recent compliance notices, the Kenya Revenue Authority (KRA) has deployed a mobile money transaction matching system within eTIMS to detect tax evaders, particularly small traders frequently changing paybill and till numbers. Acting Commissioner-General Lilian Nyawanda highlighted its effectiveness in nationwide operations.
The Kenya Revenue Authority (KRA) is targeting tax evasion by small businesses switching paybill and till numbers to conceal income, using its electronic Tax Invoice Management System (eTIMS). Compliance teams have identified widespread cases during field operations.
The new capability matches mobile money transfer records between senders and receivers, making evasion tactics detectable regardless of number changes. “It’s very easy to see the transactions. Even if you change tills or pay bills, they will still be captured because you are trading with someone,” Nyawanda said.
Discrepancies are flagged when traders purchase from compliant suppliers but file nil returns or none. This complements KRA's ongoing notices urging businesses to review eTIMS records and regularize status ahead of the April 30, 2026, deadline to avoid penalties.