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⚖ Section 106B(4) Cap 80 Evidence Act (Cap 80) Sections 78A & 106B

Section 106B(4) Certificate of Electronic Evidence: KRA iTax Returns, Tax Compliance & eTIMS Fiscal Invoices

Device specifications and statutory certificate template for producing KRA iTax Returns, Tax Compliance & eTIMS Fiscal Invoices in Kenyan courts.

Device Specification

Section 106B(2) Compliance

Kenya Revenue Authority (KRA) iTax / eTIMS Portal & Finance Department Computer

Electronic Records Covered

Verified Annexures

KRA eTIMS QR-coded tax invoices, Withholding Tax certificates, VAT3 returns, and iTax ledger extracts.

Admissibility Standard

Signed Under Section 106B(4)

Prevents preliminary objections against digital printouts and electronic exhibits.

Statutory Section 106B(4) Certificate Template: KRA iTax Returns, Tax Compliance & eTIMS Fiscal Invoices

Evidence Act (Cap 80), Section 106B(2) & 106B(4) — Mandatory Electronic Record Admissibility Certificate:

CERTIFICATE OF ELECTRONIC EVIDENCE UNDER SECTION 106B(4) OF THE EVIDENCE ACT (CAP 80) 1. I, [NAME OF DEPONENT], confirm that I had lawful operational control over the computer/device described as: Kenya Revenue Authority (KRA) iTax / eTIMS Portal & Finance Department Computer. 2. The electronic records annexed hereto comprise: KRA eTIMS QR-coded tax invoices, Withholding Tax certificates, VAT3 returns, and iTax ledger extracts. 3. Throughout the material period, the said device and system were operating properly in the ordinary course of business/activities, and no alterations or tampering occurred during extraction or printing.

Key Practice Questions

Is a Section 106B(4) certificate mandatory when annexing KRA iTax Returns, Tax Compliance & eTIMS Fiscal Invoices to an affidavit in Kenya?

Yes. Under Section 106B(4) of the Evidence Act (Cap 80), computer printouts and electronic exports of KRA iTax Returns, Tax Compliance & eTIMS Fiscal Invoices must be accompanied by a certificate identifying the device (Kenya Revenue Authority (KRA) iTax / eTIMS Portal & Finance Department Computer) and confirming its proper operation.

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