How to create a document retention policy for your organisation in Kenya

Many organisations in Kenya keep records because they know they should. Fewer have a clear policy explaining what must be kept, how long it should be retained, where it should be stored, who can access it, and when it should be securely destroyed. A document retention policy gives structure to this process. It helps organisations stay compliant, reduce risk, save space, and respond confidently during audits, disputes, donor reviews, or regulatory checks. For businesses, NGOs, law firms, accounting firms, banks, and insurers, proper records retention is no longer just an administrative task. It is a core part of governance and risk management. What is a document retention policy? A document retention policy is a formal framework that defines how an organisation manages its records throughout their lifecycle. It sets out: which documents must be kept how long each category of record should be retained who is responsible for managing them

How to create a document retention policy for your organisation in Kenya2026-05-12T13:00:29+02:00

Litigation hold and evidence preservation: What Kenyan law firms must do when a dispute begins

When a dispute arises, documents stop being routine records and become critical evidence. Whether it is a commercial disagreement, employment claim, regulatory investigation, or procurement dispute, the outcome often depends on what can be proven through documentation. For law firms and organisations in Kenya, this creates an immediate obligation to preserve relevant records. While the term “litigation hold” is more commonly used in other jurisdictions, the principle applies equally under Kenyan law. Once a dispute is anticipated, organisations must ensure that all relevant evidence is protected, accessible, and intact. What is a litigation hold? A litigation hold is the process of identifying, preserving, and safeguarding all documents and data that may be relevant to a legal dispute. This includes both physical and digital records, such as: contracts and agreements correspondence and emails financial records and invoices internal reports and memos HR records and communications system data and backups Importantly, a

Litigation hold and evidence preservation: What Kenyan law firms must do when a dispute begins2026-04-09T14:56:59+02:00

How Kenya’s beneficial ownership register changes corporate recordkeeping

Corporate transparency has become a major focus for regulators around the world, and Kenya is no exception. In recent years, the government has strengthened requirements for companies to disclose their beneficial owners, the individuals who ultimately own or control a business. These rules were introduced through the Companies (Beneficial Ownership Information) Regulations, 2020, and enforcement has become increasingly active as the Business Registration Service (BRS) expands its digital compliance systems. Companies are now required to file beneficial ownership information through the government’s electronic platforms and update the register when ownership structures change. While many organisations view beneficial ownership reporting as a filing requirement, it also represents a significant shift in how companies must manage and archive their corporate records. What is a beneficial owner? A beneficial owner is the natural person who ultimately owns or controls a company, even if the ownership is held through intermediaries such as holding companies,

How Kenya’s beneficial ownership register changes corporate recordkeeping2026-03-31T08:28:10+02:00

How eTIMS is changing invoice and tax record storage in Kenya

Kenya Revenue Authority’s rollout of the Electronic Tax Invoice Management System, commonly known as eTIMS, marks a significant shift in how businesses issue, store, and manage tax invoices. While many organisations initially viewed eTIMS as simply a compliance tool, it is now clear that the system is transforming the broader landscape of invoice and tax record storage in Kenya. For finance teams, accountants, NGOs, corporates, and regulated institutions, the move toward electronic invoicing requires more than installing new software. It demands a structured, secure, and compliant approach to digital invoice storage and tax record management. What is eTIMS and why it matters eTIMS is KRA’s system for managing tax invoices electronically. It is designed to enhance VAT compliance, reduce tax evasion, and improve transparency by enabling real-time or near real-time transmission of invoice data to KRA. The system applies to VAT-registered businesses across multiple sectors, including fuel stations through the

How eTIMS is changing invoice and tax record storage in Kenya2026-02-13T10:30:04+02:00

What Kenya’s court registry reforms mean for case file management

Kenya’s Judiciary has been implementing wide-ranging reforms aimed at reducing case backlogs, improving efficiency, and modernising court operations. Central to these reforms is the digitisation of court registries and the increasing use of electronic filing systems. While these changes are designed to improve access to justice, they also place new responsibilities on law firms, NGOs, corporates, and institutions involved in litigation. Proper case file management is no longer optional. It is now a critical operational and compliance requirement. What Is Changing in Kenya’s Court Registries Over recent years, the Judiciary has introduced e-filing platforms, digitised parts of court registries, and begun consolidating records across divisions. Courts increasingly rely on electronic copies of pleadings, submissions, and rulings, even where original paper documents still exist. Despite this progress, the system remains largely hybrid. Physical case files still play a role, particularly for historical matters and evidentiary records, while digital submissions are now

What Kenya’s court registry reforms mean for case file management2026-01-14T14:35:26+02:00

What documents does KRA require during a tax audit in Kenya?

A Kenya Revenue Authority tax audit can be stressful, particularly for organisations that are unsure what documentation they may be required to produce. Many businesses assume that filing returns and paying taxes is enough. In practice, KRA audits are evidence-based exercises. The outcome often depends not on what was declared, but on what can be proven through records. Understanding what KRA may request, and how far back those requests can go, is essential for managing risk and maintaining compliance. What triggers a KRA tax audit? KRA audits may be triggered by a range of factors, including inconsistencies in tax returns, large VAT refund claims, unusual fluctuations in revenue, or discrepancies identified through third-party data such as banks or suppliers. In some cases, audits are routine or sector-based and not linked to any suspicion of wrongdoing. Regardless of the trigger, once an audit begins, KRA will focus heavily on the quality,

What documents does KRA require during a tax audit in Kenya?2025-12-17T10:52:49+02:00

Kenya’s government goes paperless: What that means for your records

In 2025, Kenya announced a major step toward a fully digital public service by launching a paperless government system to enhance efficiency, transparency, and security. As ministries and parastatals digitise their records, questions arise: what does this mean for businesses, contractors, and organisations that exchange or store government-related documents? At The Filing Room, we believe this shift marks a defining moment for how institutions manage their information. Going paperless requires more than just scanning files; it demands complete records readiness, accountability, and secure long-term storage. What the paperless government initiative involves Kenya’s paperless government initiative is part of a broader drive toward digital transformation. The government’s goal is to improve service delivery, cut administrative costs, and strengthen transparency across ministries. So far, more than 5,000 services have gone online through platforms such as eCitizen, including tender applications, business registrations, tax filings, and licensing. Public registries are being digitised, and inter-ministerial

Kenya’s government goes paperless: What that means for your records2025-11-01T10:00:46+02:00

How Kenya’s new cybercrimes bill affects your document storage

In 2024, Kenya took another major step in tightening its data governance framework with the introduction of the Computer Misuse and Cybercrimes (Amendment) Act. The new law expands how data security, access, and accountability are defined — and the implications reach far beyond IT departments. For any organisation that stores, processes, or handles information — whether in digital or paper form — compliance now means more than simply preventing hacks. It’s about proving that every piece of information under your care is protected, traceable, and responsibly managed. At The Filing Room, we view this as part of a broader shift: cybersecurity is no longer just a technical issue, but a records management one. Understanding the 2024 Cybercrime Amendment Act The 2024 amendments strengthen Kenya’s existing Computer Misuse and Cybercrimes Act, 2018 to reflect the evolving digital environment. Key updates include: Expanded definitions of “access” and “data” — The Act now

How Kenya’s new cybercrimes bill affects your document storage2025-10-26T06:58:23+02:00

What documents are required for tender applications in Kenya?

Winning a tender can open new doors for your organisation. Whether you’re a bank bidding for a government contract, an NGO seeking funding, or a law or accounting firm competing for consultancy work, the tender process is one of the most reliable ways to secure business in Kenya. But tenders are competitive — and unforgiving. Missing even one mandatory document can disqualify your application, no matter how strong your technical proposal or pricing. That’s why organised, up-to-date recordkeeping is essential. In this article, we explain what a tender application is, outline the core documents required, and show how centralised filing systems can make your organisation “tender-ready” at all times. What is a tender application? A tender application is a formal bid submitted by a business or organisation to supply goods, works, or services to a government body, NGO, or corporation. When tenders are advertised — through public notices, procurement portals,

What documents are required for tender applications in Kenya?2025-10-18T06:18:27+02:00

What does SHIF cover? Answers to Frequently Asked Questions

SHIF—Kenya’s Social Health Insurance Fund—has become a frequent topic of discussion among employers, employees, and compliance officers. As new health insurance legislation replaces or supplements components of NHIF, many want clarity on coverage, obligations, and what records must be kept. This article answers the most common questions and outlines practical steps for employers and professionals. What Is SHIF? SHIF is established under the Social Health Insurance Act, 2023, with regulations published in 2024 to operationalize the scheme. It is managed by the Social Health Authority (SHA) and is intended to provide universal health insurance coverage in Kenya, reducing reliance on out-of-pocket payments. What Does SHIF Cover? While benefits may evolve over time, the current framework indicates that SHIF benefits will include: Outpatient care: consultations, general practitioner services, referrals Inpatient and hospitalisation services: ward stay, surgeries, intensive care (within approved network) Diagnostics, lab tests, and imaging: when prescribed by network providers

What does SHIF cover? Answers to Frequently Asked Questions2025-10-01T13:50:06+02:00
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