Tax audit readiness and evidence index

What the tax audit readiness and evidence index does

A tax audit is far less stressful when the evidence is at hand. List each tax area and the documents an officer would ask for, note where each is kept and whether it is complete, and the index shows your readiness for each tax and overall, with the gaps to close first.

Who it is for

Business owners and accountants who want to be ready for a KRA review, and anyone who has received an audit notice.

How to use the workbook

1. List each tax area and the evidence it needs.
2. Note where the evidence is kept.
3. Mark it complete, partial or missing.
4. Close the gaps and watch the readiness rise.
5. Save a copy under a new name for each month or year, so earlier records stay as they were.

What is inside

• Tax areas and evidence items
• Complete, partial or missing status
• Readiness for each area and overall
• Location of each document
• Summary of gaps with a chart

The workbook has these sheets: Instructions, Evidence, By status. The main table has the columns Tax area; Evidence; Where kept; Completeness; Score. Yellow cells are for you to fill in and grey cells calculate by themselves, so leave the grey cells alone. The example rows show how it works; type over them with your own entries.

Tips for getting it right

• Start with the taxes where you owe the most.
• Keep returns, payment slips and supporting records together.
• Reconcile your books to your returns before an audit.
• Respond to any notice within the time given.

Why keep this record

Most tax trouble comes from late or missing records rather than from the tax itself. When the figures are collected as they happen, preparing a return becomes a matter of copying totals, not of searching for receipts. A workbook that follows the same layout as the return also makes it easier to spot a number that looks wrong before KRA does, and to explain it if asked.

Questions people ask

Do I need to know Excel formulas? No. Type into the yellow cells and the rest is worked out for you. The formulas are visible if you want to see how a figure is reached.

Can I add rows or change the layout? You can add your own columns to the right and your own notes. If you insert rows inside a table, copy the grey formula cells down so the new rows calculate too.

Will it work on my phone or in Google Sheets? Yes for viewing and typing, but dropdown lists and the charts look best in desktop Excel or LibreOffice.

Keeping it safe and up to date

Tax figures change with each Finance Act, so check the Rates sheet against KRA's current guidance before you file. Keep the supporting documents with the workbook, and keep each year's copy for at least five years in case KRA asks for proof.

Read the KRA filing calendar for small businesses for the wider picture. Free calculators that go with it: Kra penalty calculator. See more tax templates or ask us for a custom one.

The workbook works in Microsoft Excel, LibreOffice and Google Sheets. It is a tool to help you work out and record figures, not tax, legal or accounting advice, and it is not affiliated with the Kenya Revenue Authority. If something does not work as described, contact us and we will put it right.

Related guides, calculators and templates

• Free calculator: KRA Late Filing Penalty and Interest Calculator
• Guide: How KRA uses data matching and what it means for you
• Guide: How to handle a pay delay from your employer
• Guide: What happens after a court or tribunal ruling in a tax case
• Another template: Excise duty return workbook
• Another template: Individual tax calendar
• Another template: KRA filing and payment calendar

Need something different? Request a custom template, browse all guides or see every Excel template.