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Kenyan compliance essentials (2026): verify TCC validity, confirm eTIMS readiness, and request core business documents before transacting.
TCC: A valid TCC confirms filing/payment compliance and is typically valid for 12 months. Verify independently on iTax.
eTIMS: eTIMS/TIMS is required for businesses issuing compliant tax invoices. Ask for a sample eTIMS invoice as part of due diligence.
Red flags: Red flags include expired/unverifiable TCC, missing eTIMS proof, refusal to share basic documents, or unresolved liabilities.
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