SPECIAL ISSUE Kenya Gazette Supplement No. 101 (National Assembly Bills No. 29) REPUBLIC OF KENYA KENYA GAZETTE SUPPLEMENT NATIONAL ASSEMBLY BILLS, 2024 NAIROBI, 9th May, 2024 CONTENT Bill for Introduction into the National Assembly — The Kenya Revenue Authority (Amendment) Bill, 2024 NATIONAL ASSEMBLY RECEIVED 13 JUN 2024 DIRECTOR LEGAL SERVICES P, 0, Bo 41842-00100, NAIROBI PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTER, NAIROBI
547 THE KENYA REVENUE AUTHORITY (AMENDMENT) BILL, 2024 A Bill for AN ACT of Parliatient to amend the Kenya Revenue Authority Act ENACTED by the Parliament of Kenya as follows— 1. This Act may be cited as the Kenya Revenue Authority (Amendment) Act, 2024. Short title. 2. Sectioti 5 of the Kenya Revenue Authority Act is atnended by itsefting the following new subsection imtnediately after subsection (2A)— (2B) The furictions of the institution established under subsection (2A) shall include— (a) offering ditectly or in collaboration with any other ifistitution of higher learning, progtatis in revenue administration and any other programs as may be deemed fit; (b) the development of cutticula; and (c) the assesstnent or examination of students and awarding of certificates. Amendment of section 5 of Cap. 469.
The Kenya Revenue Authority (Amendment) Bill, 2024 MEMORANDUM OF OBJECTS AND 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 in revenue administration, develop curricula and assess or examine students and award qualifications. Dated the 9th May, 2024. KIMANI ICHUNG' WAH, Leader of Majority.
The Kenya Revenue Authority (Amendment) Bill, 2024 Section 5 of Cap.469 which it is proposed 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— (a) administer and enforce— (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; (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; (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 (c) perform such other functions in relation to revenue as the Cabinet Secretary may direct. (2A) The Authority may establish an institution to provide capacity building and training the staff of the Authority, general public and other jurisdictions. (3) The Cabinet Secretary may, by notice in the Gazette, amend the First Schedule.