Working back from the ninth
Payroll deductions are generally due by the ninth of the following month. That date drives the rest.
Final payroll approved and bank file released
PAYE, NSSF, SHIF and Housing Levy liabilities reconciled to the payroll register
Remittances released through the approved channels
Evidence filed for the auditor
Tax and invoicing
VAT and other returns follow their own dates; confirm the current ones with KRA.
Reconcile eTIMS submissions to the sales ledger
Review rejected or unsent documents
Reconcile input VAT to supplier invoices that are eTIMS-compliant
Review withholding tax deductions and certificates
Close tasks that sit around them
The standard close, in the order that avoids rework.
Bank and mobile-money reconciliations
Accruals and prepayments
Fixed-asset depreciation
Intercompany reconciliation
Management accounts and variance review
Questions fréquemment posées
Who should own the calendar?
The financial controller, with named owners per task and a deputy for each.
Informations générales, pas de conseils fiscaux ou juridiques. Les taux, limites et règles de dépôt changent ; vérifiez la situation actuelle auprès de l’Autorité fiscale du Kenya, de l’organisme légal compétent ou de votre conseiller fiscal avant de vous y fier.
Dernière critique le 12-10-2026