Kenya Revenue Authority

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The Kenya Revenue Authority (KRA) was established by an Act of Parliament, Chapter 469 of the laws of Kenya, which became effective on 1 July 1995. The Authority is charged with collecting revenue on behalf of the Government of Kenya.

The K.R.A. headquarters are the principal occupant of the Times Tower, the tallest building in East and Central Africa. The tower was completed in 1999, and replaced the Kenyatta International Conference Centre as the tallest building in Nairobi.


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.


KRA's core mandate is to assess, collect and enforce laws relating to revenue such as value add tax, PAYE income tax,[1] motor vehicle import duty[2] etc.

KRA promotes compliance with Kenya's tax, trade and border legislation and regulations according to standards set out in the taxpayer’s charter, maximizing revenue collection at the lowest cost.


The Authority is a Government agency that runs its operations in the same way as a private enterprise. In order to offer single-location services, KRA is divided into:

  • Rift Valley Region
  • Western Region
  • Southern Region
  • Northern Region
  • Central Region

The Authority comprises:

  • Customs Services Department
  • Domestic Taxes Department
  • Domestic Revenue
  • Large Taxpayers Office
  • Road Transport Department
  • Support Services Department
  • Investigations & Enforcement Department

Each Department is headed by a Commissioner.

In addition to the four divisions[clarification needed] the Authority had seven service Departments:

  • Human Resources Department
  • Finance Department
  • Board Corporate Services & Administration Department
  • Internal Audit Department
  • Information & Communication Technology Department
  • Research & Corporate Planning Department
  • Marketing & Communication

Role of KRA in the economy[edit]

  • To administer and to enforce laws or provisions of laws pertaining to assessment, collection and accounting for all revenues.
  • Advise on matters pertaining to the administration and the collection of revenue.
  • Eliminate tax evasion by simplifying and streamlining procedures and improving taxpayer service.
  • Eradicate corruption amongst K.R.A. employee by paying salaries sufficient to attract and retain employees who are competent and honest.
  • Eventually eliminating 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.
  • Facilitate distribution of income in socially acceptable ways by enforcing tax laws affecting income.
  • 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.

Football Club[edit]

The KRA owns a football club called Ushuru F.C., which competes in the Kenyan Premier League.


External links[edit]