KRA - Kenya Revenue Authority

The Kenya Revenue Authority was established by an Act of Parliament on July 1^st 1995 Cap. 469 for the purpose of enhancing the mobilisation of Government revenue, while providing effective tax administration and sustainability in revenue collection. The Board and Management of KRA have since its inception spent time and resources setting up systems, procedures and the adoption of new strategies aimed at enhancing the operational efficiency of the Authority's processes.

In particular, the functions of the Authority are: -

• To assess, collect and account for all revenues in accordance with the written laws and the specified provisions of the written laws.

• To advise on matters relating to the administration of, and collection of revenue under the written laws or the specified provisions of the written laws.
  
  
• To perform such other functions in relation to revenue as the Minster may direct.

2.0 Legal Structure

In order to realise its mandates, the Authority administers the following written laws relating to revenue: -

• The Income Tax Act (Cap. 470).
• The Customs and Excise Act (Cap. 472).
• The Value Added Tax Act (Cap. 476).
• Road Maintenance Levy Fund Act, 1993 (No. 9 of 1993).
• Air Passenger Service Charge Act (Cap. 475).
• Entertainment Tax Act (Cap. 479).
• East African Community Customs Management Act, 2004.
• The Annexes to the Protocol on the Establishment of the East African Community Customs Union.[Act No. 9 of 2007.]
• Traffic Act (Cap. 403).
• Transport Licensing Act (Cap. 404).
• Second - Hand Motor Vehicles Purchase Tax Act (Cap. 484).
• The Civil Aviation Act (Cap. 394).
• The Widows’ and Children’s Pensions Act (Cap. 195).
• The Parliamentary Pensions Act (Cap. 196).
• The Betting, Lotteries and Gaming Act (Cap. 131).
• The Stamp Duty Act (Cap. 480).
• The Horticultural Crops Development Authority (Imposition of Feesand Charges) Order, 1995 (L.N. 228 of 1995).
• The Standards Levy Order, 1990 (L.N. 267 of 1990).
• The Government Lands Act (Cap. 280)
• The Sugar Act (No. 10 of 2001).[Act No. 15 of 2003, L.N. 56/2004, Act No. 9 of 2007.]

It is therefore clear that other than the enforcement of tax laws, KRA's operations impact directly and indirectly on the life of every Kenyan.