Report On Consideration Of The Kenya Revenue Authority (amendment) Bill, 2026

THENATIONALASSEMBLY

THIRTEENTHPARLIAMENT-FIFTHSESSION-2026

DIRECTORATEOFDEPARTMENTALCOMMITTEES

DEPARTMENTALCOMMITTEEONFINANCEANDNATIONAL PLANNING

REPORT ON:

THECONSIDERATIONOFTHEKENYAREVENUEAUTHORITY (AMENDMENT)BILL(NATIONALASSEMBLYBILLNO.28OF2026)

Published by:

THENATIONALASSEMBLY PAPERSIAID

DAY.

The Directorate of Departmental ComMATEe's

1 6 JUN 2026

Tesgay

Clerk's Chambers

TABLED

Hon.FCPA Kuria Kinmani (ChaifPeron FinaneNlctonal Planning

Parliament Buildings

BY:

NAIROBI

Commifee)

JUNE2026

CLERK-AT THE-TABLE:

korale

TABLEOFCONTENTS

| ANNEXURES | |------------------------------------------------------------------------------------------| | CHAIRPERSON'SFOREWORD | | CHAPTERONE. | | IPREFACE | | I.IESTABLISHMENTANDMANDATEOFTHECOMMITTEE | | 1.2 COMMITTEEMEMBERSHIP 9 | | 1.3COMMITTEESECRETARIAT 10 | | CHAPTERTWO | | 2.0OVERVIEWOFTHEKENYAREVENUEAUTHORITY | | 2.1 Background.. | | 2.2 Summary of Legal Provisions. | | 3.PUBLICPARTICIPATIONANDSTAKEHOLDERENGAGEMENTON THE BILL 13 | | 3.ILEGALFRAMEWORKONPUBLICPARTICIPATION 13 | | 3.2MEMORANDARECEIVEDONTHEBILL 13 | | 3.3SubmissionsfromStakeholders 13 | | 3.3.I Submission by the Office of the Attorney General and Department of | | Justice... 13 | | 3.3.2 Submission by Kenya Revenue Authority. .15 | | 3.3.3 Submissions from County Public Hearings .. 17 | | CHAPTERFOUR Error!Bookmarknotdefined. 4COMMITTEEOBSERVATIONS Error!Bookmark not defined. | | CHAPTER FIVE Error!Bookmark not defined. | | 5COMMITTEERECOMMENDATION. Error!Bookmarknotdefined. |

LISTOFABBREVIATIONSANDACRONYMS

AG

Attorney General

COK

Constitution ofKenya

KRA

Kenya Revenue Authority

MP

MemberofParliament

OCOB

OfficeoftheControllerofBudget

ODM

OrangeDemocraticMovement

UDA

United Democratic Alliance

ANNEXURES

Annexure I: Adoption Schedule.

Annexure2:Minutes.

Annexure 3: The Kenya Revenue Authority (Amendment) Bill (National Assembly Bill

No.28of2026)

Annexure 4: Advertisement inviting the public to submit memoranda on the Bill and attend Public Hearings in various Counties.

Annexure 5:Letter from the Clerk of the National Assembly inviting relevant stakeholders to attend the publicparticipationforum.

Annexure 6:Memoranda by Stakeholders

CHAIRPERSON'SFOREWORD

This Report contains the proceedings of the Departmental Committee on Finance and National Planning on its consideration of the Kenya Revenue Authority (Amendment) Bill (NationalAssemblyBill No.28of2026).TheBillwaspublishedintheKenyaGazetteon 19thMay 2026 and read a First Time on 26th May2026.The Bill was thereafter committed to the Committee for consideration and tabling of the report to the House pursuant to Standing Order127.

The principal object of the Bill is to amend the Kenya Revenue Authority Act, Cap. 469, to clean upredundant expressions and align the Act to currentlaws inthe statutebook that are provided for in the Act in order to tidy up the statute. These are minor amendments.

TheBill seektodelete thewords"other than anex-officiomember"as thewords are no longer applicable to the currentcomposition andstructure of the Board and the Authority'soperations.The membership of theBoard ascurrentlyprovidedforinsection 6 of the Act does not have ex officio members, hence the amendment.

TheBill alsoseekstoupdatesomeofthelawsreferredtointheFirstSchedulewhichare nolonger applicable.They are asfollows:

• (a)Replacement of the Standards Levy Order, 1990 (LN 267 of 1990) with the Standards (Standards Levy) Order, 2025: This is an Order made pursuant to powers conferred bysection10Bof theStandardsAct,Cap.496.Itisthesuccessor totheStandards Levy Order, I990. Therefore, the amendment seeks to refer to the Standards (StandardsLevy)Order,2025whichisthecurrent,accuratelaw.
• (b) Replacement of the Sugar Act (No. 10 of 2001) (repealed) with the Sugar Act, 2024 (No. 11of2024)
• (c)InsertionoftheRetirementBenefitsAct,Cap.197,asoneofthewrittenlawsapplicable to revenue- Section 16 of the Retirement Benefits Act, Cap. I97, provides for the Retirement Benefits Levy imposed by the Cabinet Secretary. Section I6(l) of the Act provides that,"The Cabinet Secretary may,in consultation with theBoard,by order publishedintheGazette,imposealevytobeknownastheRetirementBenefitsLevyon thecontributionsmadetoschemefunds,orontheassetsofsuchfunds,oronsuchother baseashemaydetermine."TheBillthereforeseekstoincludetheActasoneof the writtenlawsapplicabletorevenuewithintheambitoftheKenyaRevenue Authority as the Collector.

ClerkoftheNationalAssemblyplaced an advertisementintheprintmediaon3othMay 2026 inviting the public to submit memoranda by way of written statements on the Bill and also attend Public Hearings in Thirteen Counties from 2nd June 2026 to 8th June 2026.

In addition, the Clerk of the National Assembly vide letter Ref. No. NA/DDC/F&NP/2026/092 dated5thJune2026 invitedkeystakeholders tosubmitviews on the Bill and attend a public participation forum on Tuesday, 9th June 2026. The memoranda were to be received on or before Monday,8th June 2026 at 5.00 pm (East African Time).

The Committee is grateful to the Offices of the Speaker and Clerk of the National Assembly for the logistical and technical support accorded to it during its consideration of the Bill Similarly, I wish to express my appreciation to the Honourable Members of the CommitteeandtheCommitteeSecretariatwhomadeinvaluablecontributionstowards the preparation and production of this report.

On behalf of the Departmental Committee on Finance and National Planning and pursuant to the provisions of Standing Order I99(6), it is my pleasure to report that the Committee has considered the The Kenya revenue Authority (Amendment) Bill, (National Assembly Bill No.28 of 2026) and wish to report to this august House with the recommendation thattheHouse approvestheBill with amendments.

Hon.FCPA.Kuria Kimani, CBS, M.P.

Chairperson, Departmental Committee on Finance and National Planning

IPREFACE

I.IESTABLISHMENTANDMANDATEOFTHECOMMITTEE

• I.TheDepartmentalCommitteeonFinanceandNationalPlanningisoneoftwenty departmental committees of the National Assembly established under Standing Order 216whosemandatepursuant to theStandingOrder 216 (5) is as follows:
• a)To investigate, inquire into, and report on all matters relating to the mandate, management,activities, administration,operations and estimates of the assigned ministriesanddepartments;
• b and theeffectivenessof theimplementation;
• To, on a quarterly basis, monitor and report on the implementation of the national budget in respect of its mandate;
• P Tostudyandreviewall legislationreferredtoit;
• To study, assess and analyse the relative success of the ministries and departments as measured by the results obtained as compared with their stated objectives;
• To investigate and inquire into all matters relating to the assigned ministries and departments as they may deem necessary, and as may be referred to them by the House;
• g)To vet and report on all appointments where the Constitution or any law requires the National Assembly to approve, except those under Standing Order 204 (Committee on Appointments);
• h)To examine treaties, agreements and conventions;
• i) TomakereportsandrecommendationstotheHouseasoftenaspossible,
• To consider reports of Commissions and Independent Offices submitted to the House pursuant to the provisions of Article 254 of the Constitution; and
• k)To examine any questions raised by Members on a matter within its mandate.

2. The Second Schedule to the National Assembly Standing Orders assigns the Committee the mandate to consider matters in relation to public finance, public audit policies, monetary policies, financial institutions, economy, investment policies, competition, banking, insurance, national statistics, population, revenue policies including taxation, national planning and development, digital finance, including digital currency. 3. In executing its mandate, the Committee oversees the following Ministries/Departments:

• a) The National Treasury.
• b)State Department for Economic Planning.

CHAPTERONE

• c)StateDepartmentforPublicInvestmentsandAssetManagement.
• d)The Commission on Revenue Allocation (CRA)
• e)Officeof theControllerofBudget

I.2COMMITTEEMEMBERSHIP

1. The Departmental Committee on Finance and National Planning was constituted by the House on27th October 2022 and reconstituted onWednesday,5th March2025 and comprises the following Members:

Chairperson

Hon.FCPAKuriaKimani,CBS,MP

Molo Constituency UDA Party

Vice-Chairperson

Hon.(Amb.)FCPA Langat Benjamin Kipkirui, CBS, MP

Ainamoi Constituency UDA Party

Members

Hon.Peter Kaluma,CBS,MP Homa Bay Town Constituency ODM Party

Hon. Sunkuyia, R. George, MP Kajiado West Constituency UDA Party

Hon.FCPA Oyula,JosephH.Maero,MP Butula Constituency ODM Party

Hon.Dr.Gathoni WamuchombaHSC,MP Githunguri Constituency

UDA Party

Hon. Mboni, David Mwalika, MP Kitui Rural Constituency

Hon.Sheikh Umul Sheikh, MP Mandera County UDM Party

WDM Party

Hon. Okuome Adipo Andrew, MP Karachuonyo Constituency ODM Party

Hon. (Dr.) Shadrack Mwiti, MP South Imenti Constituency Jubilee Party

Hon. Chiforomodo, Munga, MP Lunga Lunga Constituency UDM Party

Hon. (Dr.) Ariko John Namoit, MP TurkanaSouthConstituency ODM Party

Hon. CPA Rutto Julius Kipletting, MP Kesses Constituency UDA Party

Hon. Paul Biego, MP Chesumei Constituency UDA Party

I.3COMMITTEESECRETARIAT

• 4.The Committee is facilitated by the following staff:

Ms. Tracy Chebet Principal Clerk Assistant Il

Ms. Jennifer Ndeto

Mr.Benson Kamande

Deputy Director Legal Services

ClerkAssistantII

Ms. Winfred Kambua

Mr. Salem Lorot Senior Legal Counsel

Clerk Assistant III

Mr. Eugene Luteshi

Ms. Nelly W. Ondieki

AudioOfficerIlI

Research Officer Ill

Mr. George Ndenjeshe

Mr. James Macharia

Fiscal Analyst Il

Media Relations Officer

Ms. Joyce Wachera

Mr. Benson Muthuri

Hansard Reporter Il

AssistantSerjeant-At-Arms

Mr. Jared Onyancha

Mr. Allan Ngugi Administrative Officer Ill

Protocol Officer

Hon.Machele M. Soud,MP Mvita Constituency ODM Party

CHAPTERTWO

2.0OVERVIEWOFTHEKENYAREVENUEAUTHORITY(AMENDMENT) BILL(NATIONALASSEMBLYBILLSNO.28OF2026)

2.1Background

5. The Kenya Revenue Authority (Amendment) Bill (National Assembly Bills No. 28 of 2026) is a National Assembly Bill sponsored by the Leader of Majority Party of the National Assembly. It was published on 19th May, 2026 and it was read for a first time on 28th May,2026. It was then committed to the Departmental Committee onFinance andNationalPlanningforitsconsiderationandtablingofreport.

2.2Summaryof LegalProvisions

• 6.The principal object of the Bill is to amend the Kenya Revenue Authority Act, Cap. 469, to clean up redundant expressions and align the Act to current laws in the statute bookthat areprovidedforin theAct in order to tidy up thestatute.

a, s y applicable

7. Clause 2 of the Bill amends section 7 of theKenya Revenue Authority Act(Tenure of office of Chairperson and members) to delete the words "other than an ex-officio member" as the words are no longer applicable to the current composition and structure of the Board and the Authority's operations. 8. Section 6 of the Kenya Revenue Authority Act provides for the composition of the Boardinthefollowingterms: 3. 6.(2)TheBoardshallcomprisethefollowingmembers— 4. (a)a Chairperson tobe appointed by thePresident; 5. (b) the Commissioner-General; 6. (d) the Attorney-General or his representative; 7. (e) six otherpersons appointed by the Cabinet Secretary by virtue of their knowledge and experience in accountancy, commerce, law,taxation, business administration or public administration. 8. 9.Therefore, the membership of the Board as currently provided for in section 6 of the Act does nothave ex officiomembers,hence the amendment. 9. 10.Clause3of theBill alsocontainsa similar amendmentto clause3of theBill asit seeks todelete the words"other than an ex-officio member"as the words are no longer

applicable to the current composition and structure of the Board and the Authority's operations. The amendment is proposed to section 8 of the Act(Termination of appointmentofChairpersonandmembers)wherethoseredundantwordshavebeen used.

Amendments to the First Schedule to update the written laws applicable torevenue

• I1.Clause 4of theBill seeks to amendPart ll of the First Schedule to the Kenya Revenue Authority Act to include the Retirements Benefits Authority Act, Cap 197 and to delete the reference to the Standards Levy Order, 1990 (L.N. 267 of 1990) and replace with the Standards (Standards Levy) Order of 2025 (Legal Notice 136 of 2025) and to delete the reference to the Sugar Act (No. 10 of 2001) (repealed) and replace with theSugarAct,2024.

12. The First Schedule to the Kenya Revenue Authority Act provides for the written laws applicable to revenue.Some of the laws referred to in theFirstSchedule are nolonger applicable,hence the amendment.They are as follows:

• (a) Replacement of the Standards Lery Order, 1990 (LN 267 of 1990) with the Standards (StandardsLevy)Order,2025

13. The Standards (Standards Levy) Order, 2025 is an Order made pursuant to powers conferred by section 10B of the Standards Act, Cap. 496. It is the successor to the Standards Levy Order, I990. Therefore, the amendment seeks to refer to the Standards (Standards Levy) Order, 2025 which is the current, accurate law.

• (b) Replacement of the Sugar Act (No. 10 of 2001) (repealed) with the Sugar Act, 2024 (No. I l of2024)

14. The Sugar Act (No. 10 of 2001) is a repealed law. The Sugar Act, 2024 (No. ll of 2024 is the current law, hence the amendment.

• (c) Insertion of the Retirement Benefits Act, Cap. 197, as one of the written laws applicable torevenue
• 15.Section I6 of the Retirement Benefits Act, Cap. I97, provides for the Retirement Benefits Levy imposed by the Cabinet Secretary. Section I6(l) of the Act provides that, "The Cabinet Secretary may, in consultation with the Board, by order published in the Gazette,imposea levy tobeknownas theRetirement Benefits Levy on the contributions made to scheme funds, or on the assets of such funds, or on such other base as he may determine."The Bill therefore seeks to include the Act as one of the written laws applicable to revenue within the ambit of the Kenya Revenue Authority as the Collector.

CHAPTERTHREE

3.PUBLICPARTICIPATIONANDSTAKEHOLDERENGAGEMENTON THEBILL

3.ILEGALFRAMEWORKONPUBLICPARTICIPATION

• 16.Article Il8 (1)(b) of the Constitution provides that:

"Parliament shall facilitate public participation and involvement in the legislative and other businessofParliamentand itsCommittees."

17. The National Assembly Standing Order 127 (3) and (3A) stipulates that: 2. "(3)TheDepartmental Committee towhichaBill is committedshallfacilitatepublic 3. (a)invitingsubmissionofmemoranda; 4. (b) holding publichearings; 5. (c)consultingrelevantstakeholdersin a sector;and 6. (d) consulting experts on technical subjects. 7. (3A) The Departmental Committee shall takeintoaccount theviews and recommendations of the public under paragraph (3) in its report to the House."

3.2MEMORANDARECEIVEDONTHEBILL

18. Pursuant to the aforementioned provisions of law, the Clerk of the National Assembly placed an advertisement in the print media on 30th May 2026 inviting the public to submit memoranda on the Bill and participate in public bearings in thirteen different Counties. Further, the Clerk of the National Assembly vide letter Ref NA/DDC/F&NP/2026/092dated5thJune2026invitedkeystakeholders tosubmit views on the Bill and attend a public participation forum on 9th June 2026 respectively. 2. 19.TheCommitteereceivedmemorandafromtheOfficeoftheAttorneyGeneraland theDepartmentofJustice,and theKenyaRevenueAuthority.

3.3SubmissionsfromStakeholders

• 3.3.1 Submission by the Office of the Attorney General and Department of Justice

Clause 2 (a)

20. The Office of the Attorney General proposed amending the provision by inserting thefollowingexpressiontoparagraph(a)

a) o ()(g as n p, ssdxa a a ns u,s

21. They noted that this will provide clarity on the distinction between the tenure of the appointivemembersoftheBoardandtheexofficiomembers.

CommitteeObservation

The Committee agreed to the proposed amendment.

Clause 2 (b)

22. The Office of the Attorney General proposed amending the proposal by deleting the expression

ssadxa au olaa suqns pu (a) ydiudd u suaddd () uasgns, "subsection (2)"

23. This will provide clarity on the referenced subsection of the Act, which the Bill proposes to amend.

CommitteeObservation

The Committee agreed to the proposed amendment.

24. Further, the stakeholder proposed amending the proposal by adding the following expression at the end of paragraph (b) 2. 25.This will ensure that a member of the Board, who is appointed by the Cabinet

CommitteeObservation

The Committee agreed to the proposed amendment.

26. Amend the proposal immediately after paragraph (b) to ensure that the Chairperson of the Board, who is appointed by the President submits a notice of resignation to the appointing authority.The newsubsectionshouldread asfollows; 2. (c) adding the following new subsection immediately after subsection (3)—

• (4) The Chairperson of the Board may resign his office by written notification addressed to thePresident.

CommitteeObservation

The Committee agreed with the Office of the Attorney General.

Clause3

27. The AG proposed amending the clause to ensure that the application of section 8 of asfollows; 2. 3.Section 8 of theprincipal Act is amended in the opening statement— 3. (b) by deleting the words"any other member"and substituting therefor the expression "a memberoftheBoardappointedundersection6(2)(e)"

CommitteeObservation

The Committee agreed with the Office of the Attorney General.

Clause 4 (b)

28. The AG proposed amending the proposal by deleting the word "Act" and substituting therefor the expression "Sugar (Sugar Development Levy) Order, 2025" to provide the proper reference tothewrittenlawimposing theSugar DevelopmentLevy.

Committee Observation

The Committee agreed with the Office of the Attorney General.

3.3.2 Submission by Kenya Revenue Authority

• 29.KRA supported the Bill as it sought to clean-up any references to 'ex-officio' as the sameisnolongerapplicable.
• (d)ifwithout reasonable cause to the satisfaction of the CabinetSecretary,he is absent

31. They stated that this will provide for quarterly instead of monthly Board meetings. Therefore, if a Board member misses two meetings in a year without justifiable cause, itformsagroundfortermination. 30. KRA proposed amending section 8(b) to read as follows; from two meetings of the Board in any financial year;

CommitteeObservation

The Committee agreed withKenya Revenue Authority.

32. KRA further proposed amending Section I6(l) of the KRA Act to read as follows: 2. I.The funds of the Authority shall consist of 3. (a)At least twopercent of therevenue estimated in thefinancial estimates for each financial year. 4. (c) Grants, loans and donations received by the Authority, with approval of the Cabinet Secretary responsible for finance and subject to disclosure to Parliament; 5. po sasond a a pode aq s sn n () Authority in each financial year; 6. (d) Any other monies made available to the Authority with the approval of Parliament. 7. 1.No expenditure shall be made out of the funds of the Authority except in accordance with estimates approved by Parliament and the budget approved by theBoard. 2. The Authority may maintain a reserve fund to hold unexpended balances from appropriationsforthe ensuingfinancialyear;useofthereservefundshallbe subject to approval by the Board and disclosure in the Authority's annual financial statements and toParliament. 4. Without prejudice to subsection (l), the Authority may establish and maintain employee welfare schemes including staff mortgage funds, car loan schemes, computerandmobilephoneloanschemes,andotherincentivesnecessaryfor staff motivation and retention.Such schemes shall be funded through appropriations, supplemented by staff contributions and managed in accordance withpolicies approvedby theBoard. 3. The Cabinet Secretary may, by Regulations, make provisions on transitional formula to the Parliamentary appropriations model, including protection of staff emoluments andcommitted multiyearcontracts. 11. 33.KRA stated that the Constitution of Kenya, Article 206,permits Parliament to authorize a State organ to retainfunds collected for its operations.Theproposal seeks to overhaul the funding model and align KRA financing with Parliamentary appropriations and constitutional principles of public finance management.

CommitteeObservation

The Committee noted the stakeholder's proposal but was of theview that theproposal needed further consultation.

• 34.KRAproposed amendment of Clause 4 of the Bill to replace the Government Lands Act, Cap. 280, with the Lands Act and to insert the following Acts in Part ll of the Kenya Revenue Authority Act: Tobacco Control Act, Cap 245A, and the Tea Act.

• 35.They noted that the schedule still contains statutes that have been repealed and statutesthatKRAnolongeradministers.

CommitteeObservation

The Committee agreedwith theKRA.

36. KRA proposed amending the Second Schedule Paragraph I(1) to the KRA Act reads asfollows: 2. (l) The first meeting of theboard shall beconvenedbythe chairperson and subsequently theboard shall meet quarterly.However, the board mayhold special general shall decidethatameetingisnecessary. 37. They highlighted that there is a need to align the frequency of Committee Meetings with that of the Board Meetings in order to ensure optimal utilization of the Board's functions. Quarterly Meetings will enable the Board to focus on long-term goals, performance trends, risk management, and major decisions instead of short-term operational issues.

CommitteeObservation

The Committee agreed withKRA.

3.3.3SubmissionsfromCountyPublicHearings

VIHIGACOUNTY

38. The Committee engaged residents of Vihiga County on 2nd June 2026 at Praise Centre Church, Mbale. The public was sensitized on the clauses of the Bill and thereafter allowed to give theirviews on the Bill. They submitted as follows:

FigureI:PublicParticipationinVihigaCounty

39. Support the proposal because it is aimed at modernizing tax administration. requirements, invoicing obligations, and tax administration procedures.

KIAMBUCOUNTY

40. The Committee engaged residents of Kiambu County on 2nd June 2026 at Kiambu National Polytechnic, Kiambu. The stakeholders supported the Bill, noting that the amendments soughtto clean up the Act.

Figure2:PublicParticipation inKiambu County

WAJIRCOUNTY

The Committee engaged the residents of Wajir County on 2nd June 2026 at the ICT Hall in Wajir town. The public was sensitised to the bill and thereafter allowed to give theirviews.

Figure3:PublicParticipationinWajirCounty

41. The majority of the residents supported the proposed Bill, stating it is a progressive bill, but some participants raised concerns, including about taxpayers' privacy, which KRA, as an authority, may infringe upon. They called for a guarantee of taxpayers' mechanisms.

SIAYACOUNTY

42. The Committee engaged residents of Siaya County on 3rd June 2026 at Siaya Institute of Technology, Siaya. The public was sensitized on the clauses of the Bill and thereafter allowed to give their views on the Bill. They submitted as follows: 2. 43.Support the proposal because it is aimed at modernizing tax administration. However, invoicing obligations, and tax administration procedures.

Figure4:PublicParticipationinSiayaCounty

44. Amend the Bill to expressly provide for KRA to conduct awareness programmes on tax procedures to improve voluntary compliance rather than relying solely on enforcementmeasures and increased taxation.

Committee Observation

The Committee observed that

MAKUENICOUNTY

45. The Committee engaged residents of Makueni County on 3rd June 2026 at Wote Green Public Park, Wote. The participants supported the proposed Bill, noting that it is a progressive bill.

Figure5:PublicParticipationinMakueniCounty

NAIROBICOUNTY

46. The Committee engaged the residents of Nairobi County on 3rd June 2026 at the College of Insurance in South C, Nairobi. The public was sensitized on the bill and thereafter allowedtoairtheirviewson thebill.

Figure6:PublicParticipationinNairobiCounty

• operations of the Authority charged with collecting revenue in the country. The residentsacknowledgedthatKRAhas beenmissingits set targets onrevenue collection, leading to shortfalls and gaps in the budget that necessitate debt acquisition. Some participants,however, called for a check on the extensive enforcement granted to the authority, which can otherwise lead to infringement of taxpayers'rights. They insisted that Parliament should ensure that such extensive powers are put to check.

NYAMIRACOUNTY

48. The Committee engaged residents of Nyamira County on 4th June 2026 at West Mugirango NGCDF Hall, Nyamira. Although the public was sensitized on the clauses of the Bill, they proposed lengthening the period of public hearings on complex Bills for informed decision making.

Figure7:PublicParticipationinNyamiraCounty

BOMETCOUNTY

49. The Committee engaged residents of Bomet County on 5th June 2026 at St. Bakhita Youth Training Hall, Bomet. The public was sensitized on the clauses of the Bill and thereafter allowed to give their views on the Bill. They submitted as follows:

Figure8:PublicParticipationinBometCounty

50. Support the proposal because it is aimed at modernizing tax administration. However, invoicing obligations, and tax administration procedures.

TAITATAVETA

51. The Committee engaged residents of Taita Taveta County on 5th June 2026 at Mwatate NG-CDF Hall, Mwatate. The stakeholders supported the proposed amendments.

Figure9:PublicParticipationinTaitaTaveta

TURKANACOUNTY

52. The Committee engaged the residents of Turkana County on 5th June 2026 at the Turkana University in Lodwar. The public were sensitized on the bill and thereafter allowed to air theirviews.

FigureI0:PublicParticipationinTurkana County

53. The majority of the residents supported the provisions of the bill, stating several reasons, including allowing the Authority to maximise collection of revenue for the country. The residents observed that the Bill granted extensive enforcement powers to the Kenya Revenue Authority (KRA),which could create conflicts between strengthened.

TANARIVERCOUNTY

54. The Committee engaged residents of Taita Taveta County on 6th June 2026 at County Hall, Tana River. The stakeholders supported the proposed amendments.

FigureIl:PublicParticipationinTanaRiverCounty

MOMBASACOUNTY

55. The Committee engaged the residents of Mombasa County on 8th June 2026 at the Tononoka Hall in Mombasa town. The public was sensitised to the bill and thereafter allowedtogivetheirviews. 56. The residents acknowledged the importance of the proposed Bill to the operations of the Authority. They supported the Bill but pointed out that there is need to ensure that the enforcement powers granted to the Authority do not lead to conflict with taxpayers' privacy. They further asked Parliament to ensure they oversee the Authority to ensure they do not go beyond the reach of their enforcement powers.

Figure/2:PublicParticipationinMombasaCounty

KILIFICOUNTY

• 57.The Committee engaged residents of Kilifi County on 8th June 2026 at Coast Development Authority Hall, Kilifi. The public was sensitized on the clauses of the Bill and thereafter allowed to give their views on the Bill. They submitted as follows:

Figure13:PublicParticipationinKilifiCounty

58. Support the proposal because it is aimed at modernizing tax administration but were of the view that KRA should conduct adequate training and public education to create awarenessamongordinary

CHAPTERFOUR

4COMMITTEEOBSERVATIONS

• 59.The Committee made the following observations:

Principal objectoftheBill

60. The principal object of the Bill is to amend the Kenya Revenue Authority Act, Cap. book that are provided for in the Act in order to tidy up the statute. These are minor amendments. 61. Clauses 2 and 3 of the Bill seek to delete the words "other than an ex-officio member" as the words are no longer applicable to the current composition and structure of the Board and the Authority's operations. The membership of the Board as currently providedforinsection6oftheActdoesnothaveexofficiomembers,hencethe amendment.

Amendments to the First Schedule to update the written laws applicable to revenue

62. Clause 4 of the Bill seeks to update some of the laws referred to in the First Schedule which are no longer applicable. They are as follows: 2. (d) Replacement of the Standards Levy Order, 1990 (LN 267 of 1990) with the Standards (Standards Levy) Order, 2025 3. (e) Replacement of the Sugar Act (No. 10 of 2001) (repealed) with the Sugar Act, 2024 (No. Ilof2024) 63. The Standards (Standards Levy) Order, 2025 is an Order made pursuant to powers conferred by section l0B of the Standards Act, Cap. 496. It is the successor to the Standards Levy Order, 1990. Therefore, the amendment seeks to refer to the Standards (Standards Levy) Order, 2025 which is the current, accurate law. 64. The Sugar Act (No. 10 of 2001) is a repealed law. The Sugar Act, 2024 (No. Il of 2024 is the current law, hence the amendment. 6. (f)Insertion of the Retirement Benefits Act, Cap. 197, as one of the written laws applicable torevenue 7. 65.Section 16 of the Retirement Benefits Act, Cap. 197, provides for the Retirement that, "The Cabinet Secretary may, in consultation with the Board, by order published in the Gazette,imposea levy tobeknown astheRetirementBenefitsLevy on thecontributions made to scheme funds, or on the assets of such funds, or on such other base as he may determine."TheBill therefore seeks to include the Act as oneof thewrittenlaws applicable to revenue within the ambit of the Kenya Revenue Authority as the Collector.

CHAPTERFIVE

5COMMITTEERECOMMENDATION

66. The Committee, having considered the Kenya Revenue Authority (Amendment) Bill (National Assembly Bill No.28of 2026)recommends that theHouse approves the Billwithamendments.

SIGNED...

..DATE.

HON.FCPAKURIAKIMANI,CBS,MP CHAIRPERSON DEPARTMENTALCOMMITTEEONFINANCEANDNATIONAL PLANNING

DE33

.33

.F3%

THENATIONALASSEMBLY THIRTEENTHPARLIAMENT-FIFTHSESSION-2026 DEPARTMENTALCOMMITTEEONFINANCEANDNATIONALPLANNING

ADOPTIONLIST

REPORTONTHEKENYAREVENUEAUTHORITY(AMENDMENT)BILL (NATIONALASSEMBLYNO.28OF2026)

We,theMembers of the Departmental Committee onFinance and National Planning have pursuant to Standing Order199,adoptedtisReportandaffixoursignaturestoaffirmourapprovalandconfirmitsaccuracy,validity andauthenticitytoday,Monday,15thJune2026.

| S/NO. | NAME | SIGNATURE | |---------|-----------------------------------------------------------|-------------| | 1. | HON.FCPA.KURIAKIMANI,CBS,MP- CHAIRPERSON | | | 2. | HON.FCPA(AMB).BENJAMIN KIPKIRUILANGAT,MP -VICECHAIRPERSON | | | 3. | HON.KALUMAPETEROPONDO,CBS,MP | | | 4. | HON.GEORGESUNKUYIARISA,MP | | | 5. | HON.FCPAJOSEPHMAEROOYULA,OGWMP | | | 6. | HON.ANDREWADIPOOKUOMEMP | | | 7. | HON.DAVIDMWALIKAMBONI,MP | | | 8. | HON.CHIFOROMODOMANGALEMUNGA,MP | | | 9. | HON.GATHONIWAMUCHOMBA,HSC,MP | | | 10. | HON.(CPA)JULIUSKIPLETTINGRUTTO,MP | | | 11. | HON.PAULKIBICHIYBIEGO,MP | | | 12. | HON.UMULKERSHEIKHKASSIM,MP | | | 13. | HON.DR.SHADRACKMWITIITHINJI,MP | | | 14. | HON.DR.JOHNARIKONAMOIT,MP | | | 15. | HON.MOHAMEDSOUDMACHELE,MP | |