# Income & Expense Validation Explained

An episode of [The Mwango Capital Podcast](https://invisiblenetwork.ai/podcast/1583367792), 2 Feb 2026, 1 h 04 min.

Audio: https://api.substack.com/feed/podcast/186276198/0aa83d0a132721b76efbe19cba2602ab.mp3

In this episode recorded on November 13, 2025, and hosted by Joseph Mwaniki, we discuss KRA’s new tax validation rules starting Jan 1, 2026. Guests:—Josephine Mugure, Chief Manager, Policy & Tax Advisory—Hakamba Wangwe, Chief Manager, eTIMS—Agnes Gitau, Manager, Tax, Andersen Kenya Subscribe to get notified when we make a new post. Show Notes 00:00:00 Introduction 00:03:48 Legal Framework and Background 00:09:31 Impact on Taxpayers 00:13:06 KRA’s Rollout and Compliance 00:19:59 Simplifying Compliance for SMEs 00:28:49 Handling Non-Compliant Suppliers & Missing Invoices 00:37:14 Verifying e-TIMS Invoices 00:41:51 Exemptions from e-TIMS Compliance 00:45:44 Addressing Technical Challenges 00:52:52 Future of Tax Digitization 00:57:49 Waivers and Penalties due to failure of the Electronic Invoicing System 01:00:46 Closing Remarks Get full access to The Mwango Weekly at mwangocapital.substack.com/subscribe

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