BOARD MEMBERS
6.
Board of Directors
(1) There is established a Board of Directors which shall be the governing body
of the Authority.
(2) The Board shall comprise the following members—
(a) a Chairman to be appointed by the President;
(b) the Commissioner-General;
(c) the Permanent Secretary, Ministry of Finance or his representative;
(d) the Attorney-General or his representative;
(e) six other persons appointed by the Minister by virtue of their
knowledge and experience in accountancy, commerce, law, taxation,
business administration or public administration.
(3) No person shall be appointed as the Chairman of the Board or as a member
of the Board under paragraph (e) of subsection (2) if such person is a public officer
or has been a public officer within the immediately preceding twelve months.
(4) Representatives of the members of the Board under paragraphs (c) and (d)
of subsection (2) shall be persons with knowledge or experience in matters relating
to tax policy or legislation.
(5) Deleted by Act No. 16 o
(6) The Board shall be responsible for—
(a) the approval and review of the policy of the Authority;
(b) the monitoring of the performance of the Authority in carrying out its
functions; and
(c) the discipline and control of all members of staff of the Authority
appointed under this Act.
[Act No. 5 of 1998, s. 70, Act No. 4 of 1999, s. 104, Act No. 16 of 2014, s. 30.]
7. Tenure of office of Chairman and members
(1) A member of the Board, other than an ex officio member—
(a) shall hold office on such terms and conditions including remuneration
as are specified in his instrument of appointment, and for a period not
exceeding three years; and
(b) shall be eligible for
re-appointment for one further term of three years.
(2) A member of the
Board, other than an ex officio member,
may resign his
office by written
notification under his hand addressed to the Minister.
8.
Termination of appointment of Chairman and members
The appointment of a
member, other than an ex officio member,
may be
terminated, in the
case of the Chairman by the President, and in the case of any
other member by the
Minister, on any of the following grounds—
(a) for his inability to perform the
functions of his office by reason of
mental or physical infirmity;
(b) if he is declared or becomes
bankrupt or insolvent;
(c) if he is convicted of a criminal
offence and sentenced to a term of
imprisonment of not less than six
months;
(d) if, without reasonable cause to
the satisfaction of the Minister, he is
absent from six meetings of the Board
in any financial year;
(e) if in any particular case, he
fails to comply with the provisions of
section 9;
(f) for such other sufficient cause as
the Minister may, by notice in the
Gazette, specify.
[Act No. 5 of 1998, s.
71.]
9.
Disclosure of interest by Chairman and members
(1) A member of the
Board who has a direct or indirect personal interest in a
matter being
considered or to be considered by the Board shall as soon as possible
after the relevant
facts concerning the matter have come to his knowledge disclose
the nature of his
interest to the Board.
(2) A disclosure of
interest made by a member of the Board under subsection
(1) shall be recorded
in the minutes of the meeting of the Board and the member
shall not unless the Board
otherwise determines in respect of that matter—
(a) be present during any
deliberations on the matter by the Board; or
(b) take part in the decision of the Board on the matter.
The Kenya Revenue Authority (KRA) was established by an Act
of Parliament, Chapter 469 of the laws of Kenya , which became effective on 1st
July 1995 . The Authority is charged with the responsibility of collecting
revenue on behalf of the Government of Kenya.A Board of Directors, consisting of both public and private sector experts, makes policy decisions to be implemented by KRA Management. The Chairman of the Board is appointed by the President of the Republic of Kenya .
The Chief Executive of the Authority is the Commissioner General who is appointed by the Minister for Finance.
11. Commissioner-General
(1) There shall be a Commissioner-General of the Authority who shall be
appointed by the
Minister upon the recommendation of the Board on such terms
and conditions as are
specified in his instrument of appointment.
(2) The
Commissioner-General shall be the Chief Executive of the Authority
and, subject to the
general supervision and control of the Board, shall be
responsible—
(a) for the day to day operations of
the Authority;
(b) for the management of funds,
property and affairs of the Authority; and
(c) for the administration,
organization and control of the staff of the
Authority.
(3) The Minister may,
after consultation with the Board, terminate the
appointment of the
Commissioner-General for—
(a) misbehaviour in terms of the code
of conduct and discipline prescribed
under section 21;
(b) the Commissioner-General’s
inability to perform the functions of his
office by reason of mental or physical
infirmity; or
(c) any other sufficient cause.
(4) The
Commissioner-General may, with the approval of the Board, by notice
in the Gazette,
delegate any of his powers or functions under this Act or any other
written law to a
Commissioner.
[Act No. 4 of 2004, s.
67.]
12.
Secretary to the Board
(1)
There shall be a Secretary to the Board who shall be appointed by the BoardAssessment , Collection, Administration and Enforcement of laws relating to revenue.
Organization
The Authority is a Government agency that runs its operations in the same was as a private enterprise. In order to offer better single-window services to taxpayers, KRA is divided into five Regions as follows:
- Rift Valley Region
- Western Region
- Southern Region
- Northern Region
- Central Region
- Customs Services Department
- Domestic Services Department – Medium & Small Taxpayers(MST)
- Domestic Taxes Department – Large Taxpayers Office (LTO)
- Investigations & Enforcement
- Technical Support Services
- Corporate Support Services
- Research & Corporate Planning
- Compliance Risk & Quality Management
- Marketing & Communication
- Road Transport
- Dispute Resolution
- Kenya School of Revenue Administration
- Laboratory
- Human Resources
- Finance
- Procurement
- Regional Offices
- Administration & Logistics
- Risk Management & Internal Audit
- Ethics & Integrity
- Legal Services
- Information Communication Technology
The office of the Board Secretary handles all issues related to the Board of Directors.
Role of KRA in the economy
- To administer and to enforce written laws or specified provisions of written laws pertaining to assessment, collection and accounting for all revenues in accordance with these laws.
- Advise on matters pertaining to the administration or and the collection of revenue under written laws.
- Enhance efficiency and effectiveness of tax administration by eliminating Bureaucracy, Procurement, Promotion, Training and Discipline.
- Eliminate tax evasion by simplifying and streamlining procedures and improving tax payer service and education thereby increasing the rate of compliance.
- Promote professionalism and eradicate corruption amongst K.R.A. employee by paying adequate salaries that enables the institution to attract and retain competent professionals of integrity and sound ethical morals.
- Restore Economic Independence and Sovereign pride of Kenya by eventually eliminating the perennial budget deficits by creating organizational structures that maximize revenue collection.
- Ensure protection of local Industries and facilitate economic growth through effective administration of tax laws relating to trade.
- Ensure effective allocation of scarce resources in the economy by effectively enforcing tax policies thereby sending the desired incentives and shift signals throughout the country.
- Facilitate distribution of income in socially acceptable ways by effectively enforcing tax laws affecting income in various ways.
- Facilitate economic stability and moderate cyclic fluctuations in the economy by providing effective tax administration as an implementation instrument of the fiscal and stabilization policies.
- Be a 'watchdog' for the Government agencies ( such as Ministries of Health, Finance, etc ) by controlling exit and entry points to the country to ensure that prohibited and illegal goods do not pass through Kenyan borders.
The Customs Services Department
(previously known as Customs and Excise Department) of the Kenya Revenue
Authority was established by an Act of Parliament in 1978. It is the largest of
the four revenue departments in terms of manpower, revenue collection and
countrywide operational network.
Our Vision is to be globally recognized as a modern Customs Administration that is responsive to the needs of the 21st century customer.
The primary function of the Department is to collect and account for import duty and VAT on imports. Other taxes collected by the Department on an agency basis include:
Our Vision is to be globally recognized as a modern Customs Administration that is responsive to the needs of the 21st century customer.
The primary function of the Department is to collect and account for import duty and VAT on imports. Other taxes collected by the Department on an agency basis include:
- Petroleum Development Levy
- Sugar Levy
- Road Maintenance Levy
- Import Declaration Fee (IDF)
- Road Transit Toll
- Directorate of Civil Aviation Fees
- Air Passenger Service Charge
- KAA Concession Fees
- Fees on Motor Vehicle permits
Apart from its fiscal
responsibilities, the Customs Services Department is responsible for
facilitation of legitimate trade; and protection of society from illegal entry
and exit of prohibited goods.
The Department is headed by the Commissioner of Customs Services Department deputized by the Senior Deputy Commissioner.
The Department is headed by the Commissioner of Customs Services Department deputized by the Senior Deputy Commissioner.
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