Tax penalties are rarely caused by bad intent. They usually come from a missed date or an unclear process. A periodic health check catches both.
Five questions to ask
- Are all statutory returns filed and paid by their due dates?
- Do payroll records reconcile to the PAYE returns?
- Is withholding tax correctly applied to supplier payments and certificates issued?
- Are tax exemptions or special treatments supported by current documents?
- Who is responsible for monitoring changes in tax law and acting on them?
If any answer is uncertain, that is where to begin. Tax rules change often, so confirm current requirements with the Kenya Revenue Authority or a qualified adviser.