Tax payment receipts log

What the tax payment receipts log does

A payment that cannot be proved is a payment that may be paid twice. Record each tax payment with its date, the tax and period, the amount, the payment reference and where the receipt is kept. The log totals what you paid by tax and shows which payments you have matched to your iTax ledger.

Who it is for

Individuals and small businesses that pay several taxes, and bookkeepers who reconcile payments to the iTax ledger.

How to use the workbook

1. Record each payment as you make it, with the reference.
2. Note where the receipt is stored.
3. Mark when you have checked it on your iTax ledger.
4. Use the totals by tax when you prepare returns.
5. Save a copy under a new name for each month or year, so earlier records stay as they were.

What is inside

• Date, tax, period and amount for each payment
• Reference and receipt location
• Matched to ledger column
• Total paid and total unmatched
• Summary by tax with a chart

The workbook has these sheets: Instructions, Payments, By tax. The main table has the columns Date paid; Tax; Period; Amount; Reference (PRN); Receipt kept where; Matched to ledger?. 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

• Keep the receipt for every payment.
• Quote the right PRN or reference so the payment is allocated correctly.
• Check the ledger a week after you pay.
• Keep records for at least five years.

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.