# How long must we keep billing and financial records?

URL: https://tymirahealth.com/resources/faqs/how-long-must-we-keep-billing-and-financial-records
For: Finance | Clinic operations | Reviewed by Independent clinical reviewer, Registered mental health clinician, Kenya | Last reviewed 8 November 2026

**Answer:** The Tax Procedures Act requires tax-related records to be kept for five years from the end of the reporting period they relate to, or longer where an assessment or dispute is open. SHA's contract requires financial records to be kept for the period set under the Public Archives and Documentation Service Act and to be available for audit. Health records may have longer retention rules, and the Data Protection Act requires a documented retention schedule. Set retention per record type with your accountant and data protection lead.

Sources: Kenya Law: https://new.kenyalaw.org/akn/ke/act/2015/29 - Social Health Authority: https://www.sha.go.ke/wp-content/uploads/2026/09/PART-A-Master-General-Terms-Conditions.pdf - Office of the Data Protection Commissioner: https://www.odpc.go.ke/wp-content/uploads/2024/03/THE-DATA-PROTECTION-GENERAL-REGULATIONS-2021-1.pdf

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