The Kenya Revenue Authority (Amendment) Bill, 2024

SPECIALISSUE

Kenya Gazette Supplement No.101 (National Assembly Bills No.29)

REPUBLICOFKENYA

KENYA GAZETTESUPPLEMENT

NATIONALASSEMBLYBILLS,2024

| NAIROBI,9thMay,2024 | NAIROBI,9thMay,2024 | |---------------------------------------------------|-----------------------| | CONTENT | CONTENT | | Bill for Introduction into the National Assembly- | PAGE | | The Kenya Revenue Authority (Amendment) Bill,2024 | 547 |

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MEMORANDUM OF OBJECTSAND REASONS

This Bill has been submitted by the Cabinet Secretary for the National

Treasury and Economic Planning as part of the Budget for the year 2024/2025 and proposes to amend section 5 of the Kenya Revenue Authority Act (Cap. 469) to provide for a legal framework for the Kenya School of Revenue Administration may collaborate with other institutions of higher learning to provide programs inrevenue administration,develop curricula and assess or examine students and award qualifications.

Dated the9thMay,2024.

KIMANIICHUNG'WAH, Leader ofMajority.

Section5 of Cap.469 which it isproposed to amend

5.Functions of the Authority

• (1) The Authority shall,under the general supervision of the Cabinet Secretary,be an agency of the Government for the collection and receipt of all revenue.
• (2) In the performance of its functions under subsection (1), the Authority shall

3. (a) administer and enforce- 4. (i) all provisions of the written laws set out in Part I of the First Schedule and for that purpose, to assess,collect and account for all revenues in accordance with those laws; 5. (ii) the provisions of the written laws set out in Part II of the First Schedule relating to revenue and for that purpose to assess, collect and account for all revenues in accordance with those laws; 6. (b) advise the Government on all matters relating to the administration of,and the collection of revenue under the written laws or the specified provisions of the written laws set out in the First Schedule;and 7. (c) perform such other functions in relation to revenue as the Cabinet Secretarymay direct. 8. (2A) The Authority may establish an institution to provide capacity building and training the staff of the Authority,general public and other jurisdictions. 9. (3) The Cabinet Secretary may,by notice in the Gazette,amend the First Schedule.