What is the Role and Mandate of Kenya Revenue Authority (KRA)?
When most Kenyans hear about the Kenya Revenue Authority (KRA), the immediate association is with taxes. While this is true, the role and mandate of KRA extends far beyond tax collection. Understanding KRA’s function is key to appreciating its impact on national development.
Formation and Purpose of KRA
The Kenya Revenue Authority was established on 1st July 1995 through an Act of Parliament. Before this, revenue collection was handled by multiple departments under the Ministry of Finance, such as the Department of Income Tax, Customs, and Value Added Tax (VAT). These separate units led to high administrative costs, duplication of efforts, and enforcement challenges.
To streamline operations, reduce costs, and improve efficiency, KRA was created as a central body to manage all government revenue collection.
The Mandate of KRA
The role and mandate of Kenya Revenue Authority (KRA) is to:
- Assess, collect, and account for tax revenue on behalf of the government, in accordance with written laws
- Support national development through effective revenue mobilization
- Facilitate trade and enforce compliance with tax and customs legislation
While KRA handles most tax-related revenues, county governments collect certain levies such as property rates.
Mission, Vision, and Governance
KRA operates with a clear mission and vision that guide its service delivery:
- Vision: To facilitate Kenya’s transformation through innovative, professional, and customer-focused tax administration
- Mission: To build trust through facilitation and foster compliance with tax and customs laws
KRA is governed by a Board of Directors comprising experts from both the public and private sectors. The Chairperson is appointed by the President, while the Commissioner General—the agency’s chief executive—is appointed by the Cabinet Secretary of the National Treasury.
Regional Structure and Core Values
To improve efficiency across the country, KRA operates in seven regions, each led by a Regional Coordinator:
- Nairobi – Times Tower HQ
- Central – Nyeri
- Northern – Embu
- Western – Kisumu
- Southern – Mombasa
- South Rift – Nakuru
- North Rift – Eldoret
KRA’s service delivery is guided by the core values represented by the acronym TECHS:
Trustworthy, Ethical, Competent, Helpfulness, and Simplicity.
By understanding the role and mandate of Kenya Revenue Authority (KRA), taxpayers can better appreciate the agency’s function in strengthening Kenya’s economy and promoting public trust through transparent and professional tax administration.
