Earlier this year, thousands of Kenyans received an unusual text message from the Kenya Revenue Authority (KRA). Although they had filed nil tax returns, KRA’s records showed they had earned income and informed them that a pre-populated return was ready for filing.
No auditor had visited. No inquiry had been made. The system had simply compared what taxpayers declared with information already held from other sources.
That message captured a profound shift in Kenya’s tax administration.
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