The Kenya Revenue Authority was established by an Act of Parliament, The Kenya Revenue Authority (KRA) Act (Chapter 469 of the Laws of Kenya).
The major function of the Kenya Revenue Authority is collecting revenue on behalf of the government of Kenya.
The Authority should be a body corporate with perpetual succession and a common seal and should, subject to the KRA Act, be capable in its corporate name of—
- suing and being sued:
- taking, purchasing or otherwise acquiring, holding, charging or disposing of movable and immovable property;
- borrowing or lending money;
- doing or performing all other things or acts for the furtherance of the provisions of the KRA Act, which may be lawfully done or performed by a body corporate.
functions of Kenya revenue authority
The core role and functions of the Kenya Revenue Authority are to: –
- assess, collect and account for all revenues in accordance with the written laws and the specified provisions of the written laws.
- advise the government on matters relating to the administration of, and collection of revenue under the written laws or the specified provisions of the written laws.
- perform such other functions in relation to revenue as the Minister (now Cabinet Secretary) in charge of matters related to finance may direct.
Structure of the Kenya Revenue Authority (KRA)
The structure of KRA consists of:
- a Board of Directors, consisting of both public and private sector experts, who make policy decisions to be implemented by KRA Management,
- the Chairman of the Board who is appointed by the President of the Republic of Kenya,
- the Chief Executive of the Authority who is the Commissioner-General appointed by the Minister for Finance, and
- different Commissioners who head the different departments of KRA.
For more about the Kenya Revenue Authority, including its management and leadership, see the Kenya Revenue Authority Act or visit kra.go.ke.
If you want to get notified when I publish a new post, join our Newsletter