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) may direct.
For more about the Kenya Revenue Authority, including its management and leadership, see the KRA Act or visit kra.go.ke.