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LAWS OF KENYA
KENYA REVENUE AUTHORITY ACT
CAP. 469
- Published in Kenya Gazette Vol. XCVII—No. 30 on 9 June 1995
- Assented to on 31 May 1995
- There are multiple commencements
Provisions | Status |
---|---|
Unknown provisions | commenced on 1 July 1995 by Legal Notice 220 of 1995. |
Part I (section 1–2); Part II (section 3–5A); Part III (section 6–10); Part IV (section 11–14); Part V (section 15–19); Part VI (section 20–25) | not yet commenced. |
- [Amended by Kenya Revenue Authority Act Order, 1996 (Legal Notice 119 of 1996) on 14 June 1996]
- [Amended by Kenya Revenue Authority Act Order, 1996 (Legal Notice 119 of 1996) on 16 June 1996]
- [Amended by Finance Act, 1996 (Act No. 8 of 1996) on 18 June 1996]
- [Amended by Finance Act, 1997 (Act No. 8 of 1997) on 19 June 1997]
- [Amended by Amendment of First Schedule, 1997 (Legal Notice 143 of 1997) on 8 August 1997]
- [Amended by Amendment of First Schedule, 1998 (Legal Notice 56 of 1998) on 24 April 1998]
- [Amended by Finance Act, 1998 (Act No. 5 of 1998) on 11 June 1998]
- [Amended by Finance Act, 1999 (Act No. 4 of 1999) on 10 June 1999]
- [Amended by Finance Act, 1999 (Act No. 4 of 1999) on 1 October 1999]
- [Amended by Finance Act, 1999 (Act No. 4 of 1999) on 18 November 1999]
- [Amended by Finance Act, 2000 (Act No. 9 of 2000) on 15 June 2000]
- [Amended by Finance Act, 2000 (Act No. 9 of 2000) on 1 July 2000]
- [Amended by Finance Act, 2001 (Act No. 6 of 2001) on 14 June 2001]
- [Amended by Finance Act, 2001 (Act No. 6 of 2001) on 1 September 2001]
- [Amended by Finance Act, 2001 (Act No. 6 of 2001) on 24 December 2001]
- [Amended by Finance Act, 2003 (Act No. 15 of 2003) on 13 June 2003]
- [Amended by Amendment of the First Schedule, 2004 (Legal Notice 56 of 2004) on 2 July 2004]
- [Amended by Finance Act, 2004 (Act No. 4 of 2004) on 7 January 2005]
- [Amended by Finance Act, 2006 (Act No. 10 of 2006) on 1 January 2007]
- [Amended by Finance Act, 2007 (Act No. 9 of 2007) on 15 June 2007]
- [Amended by Finance Act, 2008 (Act No. 8 of 2008) on 1 January 2009]
- [Amended by Finance Act, 2012 (Act No. 57 of 2012) on 1 January 2013]
- [Amended by Finance Act, 2014 (Act No. 16 of 2014) on 19 September 2014]
- [Amended by Finance Act, 2015 (Act No. 14 of 2015) on 1 October 2015]
- [Amended by Tax Procedures Act (Cap. 469B) on 19 January 2016]
- [Amended by Finance Act, 2016 (Act No. 38 of 2016) on 1 January 2017]
- [Amended by Finance Act, 2017 (Act No. 15 of 2017) on 1 January 2018]
- [Amended by Finance Act, 2018 (Act No. 10 of 2018) on 1 July 2018]
- [Amended by Tax Laws (Amendment) Act, 2020 (Act No. 2 of 2020) on 25 April 2020]
- [Amended by Finance Act, 2020 (Act No. 8 of 2020) on 30 June 2020]
- [Amended by Finance Act, 2021 (Act No. 8 of 2021) on 1 July 2021]
- [Amended by Industrial Training (Amendment) Act, 2022 (Act No. 13 of 2022) on 22 April 2022]
- [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
- [Amended by Finance Act, 2023 (Act No. 4 of 2023) on 1 July 2023]
- [Amended by Affordable Housing Act (Act No. 2 of 2024) on 22 March 2024]
Part I – PRELIMINARY
1. Short title
This Act may be cited as the Kenya Revenue Authority Act.2. Interpretation
In this Act, unless the context otherwise requires—“Authority” means the Kenya Revenue Authority established by section 3;“Board” means the Board of Directors established by section 6;“Cabinet Secretary” means the Cabinet Secretary for the time being responsible for finance;“Chairperson” means the Chairperson of the Board;"Commissioner" means a Commissioner appointed under section 13(1);“financial year” means the period from 1st July of any year to 30th June of the following year;“functional head” deleted by Act No. 4 of 2004, s. 65(b);“member” means a member of the Board of Directors and includes the Chairperson;“revenue” means taxes, duties, fees, levies, charges, penalties, fines or other monies collected or imposed under the written laws set out in the First Schedule.[Act No. 5 of 1998, s. 67, Act No. 4 of 2004, s. 65.]Part II – ESTABLISHMENT, POWERS AND FUNCTIONS OF THE AUTHORITY
3. Establishment of Authority
4. Seal of the Authority
5. Functions of the Authority
5A. Rewards
Part III – ESTABLISHMENT AND FUNCTIONS OF THE BOARD OF DIRECTORS
6. Board of Directors
7. Tenure of office of Chairperson and members
8. Termination of appointment of Chairperson and members
The appointment of a member, other than an ex officio member, may be terminated, in the case of the Chairperson, by the President, and in the case of any other member, by the Cabinet Secretary, on any of the following grounds—9. Disclosure of interest by Chairperson and members
10. Meetings of the Board
Part IV – COMMISSIONER-GENERAL, OFFICERS AND STAFF
11. Commissioner-General
12. Secretary to the Board
13. Appointment of Commissioners and other officers
13A. Transfer of functions and merger of departments
The Commissioner-General may, with the approval of the Cabinet Secretary, transfer the functions of departments of the Authority or merge departments of the Authority.[Act No. 4 of 2004, s. 69.]14. Employees to be personally liable for wrongful acts or omissions
Any person employed by the Authority shall be personally liable for any act or omission done or committed in the performance of his functions under this Act, if having regard to the circumstances of the case such act or omission—Part V – FINANCIAL PROVISIONS
15. Revenue to be paid into Consolidated Fund
All revenues collected by, or due and payable to, the Authority under this Act shall be paid into the Consolidated Fund:Provided that all revenues collected by the Authority in respect of any fund established under an Act of Parliament shall be paid into that fund after deducting the expenses incurred by the Authority for the collection of such revenue.[Act No. 8 of 1996, s. 60.]15A. Appointment of agents
16. Funds of the Authority
17. Estimates of income and expenditure of the Authority
18. Accounts, audit and annual reports
19. Internal audit and quarterly audit reports
Part VI – MISCELLANEOUS PROVISIONS
20. Exemption
The Authority shall be exempted from the State Corporations Act (Cap. 446).20A. Limitation of actions
Legal action against the Authority shall not be instituted unless—21. Regulations
The Board may make regulations for the carrying into effect the provisions of this Act, and in particular but without prejudice to the foregoing make regulations—22. Vesting of assets and liabilities, subsisting contracts, pending proceedings
23. Construction and modification of other written laws
On and after the coming into force of this Act—24. [Deleted by Act No. 29 of 2015, 2nd Sch]
24A. [Deleted by Act No. 29 of 2015, 2nd Sch]
25. [Deleted by Act No. 29 of 2015, 2nd Sch]
History of this document
27 December 2024
22 March 2024 this version
Amended by
Affordable Housing Act
01 July 2023
Amended by
Finance Act, 2023
Read this version
31 December 2022
Revised by
24th Annual Supplement
Read this version
22 April 2022
01 July 2021
Amended by
Finance Act, 2021
Read this version
30 June 2020
Amended by
Finance Act, 2020
Read this version
25 April 2020
Amended by
Tax Laws (Amendment) Act, 2020
Read this version
01 July 2018
Amended by
Finance Act, 2018
Read this version
01 January 2018
Amended by
Finance Act, 2017
Read this version
01 January 2017
Amended by
Finance Act, 2016
Read this version
19 January 2016
Amended by
Tax Procedures Act
Read this version
01 October 2015
Amended by
Finance Act, 2015
Read this version
19 September 2014
Amended by
Finance Act, 2014
Read this version
01 January 2013
Amended by
Finance Act, 2012
Read this version
01 January 2009
Amended by
Finance Act, 2008
Read this version
15 June 2007
Amended by
Finance Act, 2007
Read this version
01 January 2007
Amended by
Finance Act, 2006
Read this version
07 January 2005
Amended by
Finance Act, 2004
Read this version
02 July 2004
13 June 2003
Amended by
Finance Act, 2003
Read this version
24 December 2001
Amended by
Finance Act, 2001
Read this version
01 September 2001
Amended by
Finance Act, 2001
Read this version
14 June 2001
Amended by
Finance Act, 2001
Read this version
01 July 2000
Amended by
Finance Act, 2000
Read this version
15 June 2000
Amended by
Finance Act, 2000
Read this version
18 November 1999
Amended by
Finance Act, 1999
Read this version
01 October 1999
Amended by
Finance Act, 1999
Read this version
10 June 1999
Amended by
Finance Act, 1999
Read this version
11 June 1998
Amended by
Finance Act, 1998
Read this version
24 April 1998
08 August 1997
19 June 1997
Amended by
Finance Act, 1997
Read this version
18 June 1996
Amended by
Finance Act, 1996
Read this version
16 June 1996
Amended by
Kenya Revenue Authority Act Order, 1996
14 June 1996
01 July 1995
Commenced by
Kenya Revenue Authority Act Commencement
09 June 1995
31 May 1995
Assented to
Cited documents 25
Act 24
1. | Land Act | 3542 citations |
2. | Tax Procedures Act | 1253 citations |
3. | Government Proceedings Act | 734 citations |
4. | Income Tax Act | 734 citations |
5. | Public Finance Management Act | 690 citations |
6. | Traffic Act | 568 citations |
7. | Value Added Tax Act | 448 citations |
8. | Alcoholic Drinks Control Act | 303 citations |
9. | Civil Aviation Act | 164 citations |
10. | State Corporations Act | 154 citations |
Legal Notice 1
1. | The Civil Aviation (Communication Procedures) Regulations | 3 citations |
Documents citing this one 1111
Judgment 1062
Act 17
1. | Evidence Act | 9497 citations |
2. | Tax Procedures Act | 1253 citations |
3. | Income Tax Act | 734 citations |
4. | Value Added Tax Act | 448 citations |
5. | Banking Act | 351 citations |
6. | Proceeds of Crime and Anti-Money Laundering Act | 315 citations |
7. | Stamp Duty Act | 153 citations |
8. | Excise Duty Act | 146 citations |
9. | Copyright Act | 113 citations |
10. | Anti-Counterfeit Act | 76 citations |
Gazette 15
Bench Bulletin 7
Bill 6
1. | Statute Law (Miscellaneous Amendments) Bill, 2018 | |
2. | The Finance Bill, 2018 | |
3. | The Finance Bill, 2021 | |
4. | The Finance Bill, 2022 | |
5. | The Finance Bill, 2023 | |
6. | The Tax Laws (Amendment) Bill, 2020 |
Legal Notice 4
Subsidiary legislation
Title
|
Date
|
|
---|---|---|
The Kenya Revenue Authority (Tax Agents) Regulations | Legal Notice 60 of 2012 | 31 December 2022 |