Tax compliance self-audit checklist

What the tax compliance self-audit checklist does

A self-audit finds problems before KRA does. This checklist asks about registration, filing, payment, records and payroll, takes a yes, no or not applicable answer to each question, calculates the share you comply with and gives you a place to write the action and the owner for every no.

Who it is for

Business owners, finance managers and accountants who want a quick health check of their tax compliance before a tender, a loan application, a tax compliance certificate renewal or an audit.

How to use the workbook

1. Answer each question Yes, No or Not applicable.
2. For every No, write the action needed and who will do it.
3. Read the compliance percentage at the top.
4. Repeat the checklist every six months.
5. Save a copy under a new name for each month or year, so earlier records stay as they were.

What is inside

• Twenty questions across five areas
• Compliance percentage calculated
• Action and owner for each gap
• Count of gaps still to fix
• Room to add your own questions

The workbook has these sheets: Instructions, Checklist, Summary. The main table has the columns Area; Question; Answer; Action needed; Owner. 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

• Answer honestly; the checklist is for you.
• Fix the gaps that carry penalties first.
• Keep evidence for each Yes in one folder.
• Date each review and keep the old ones.

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. 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

• Guide: The KRA filing calendar for small businesses: every monthly and yearly deadline
• Guide: KRA penalties and interest explained: what late filing and payment cost
• Guide: How to keep business records for KRA: what to save and for how long
• Another template: Annual income tax estimator
• Another template: Capital gains computation sheet
• Another template: Corporation tax computation workbook

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