Acts and Legislations
Permanent URI for this community
Browse
Browsing Acts and Legislations by Issue Date
Now showing 1 - 20 of 107
Results Per Page
Sort Options
Item Item The Provisional Collection Of Taxes And Duties ACT (Cap. 415)(Government Printer, Nairobi, 21-06-18) Henry, RotichItem East Africa Community Customs Management Act, 2004 (Revised edition 2020)(EAC Secretariat, 22-03-20) East Africa Community; Kenya Revenue Authority - Customs and Border Control DepartmentThis is an Act of the Community to make provisions for the management and administration of Customs and for related matters. This Act may be cited as the Community Customs Management Act, 2004.Item 8th Corporate Plan 2021/2022 – 2023/2024(Kenya Revenue Authority, 24-06-21) Kenya Revenue Authority, KRAThe Kenya Revenue Authority is established by an Act of Parliament, 1995. The Authority is charged with the responsibility of collecting revenue on behalf of the Government of Kenya. The Authority is guided by cycles of three-year Corporate Plans, which provide focus and direction in its operations. The Eighth Corporate Plan 2021/22 – 2023/24 is aligned with the country’s development agenda as spelt out in the Kenya Vision 2030, the Third Medium Term Plan (MTP 2018-2022), the Budget Policy Statement 2021 and the Big Four Agenda. In addition, it has taken into account the Country’s commitment under Sustainable Development Goals (SDGs) especially SDG 1, SDG 8, SDG 9, SDG 10, SDG 16 and SDG 17 and Africa Agenda 2063 aspirations 1, 2 and 7. The focus of the Plan is to enhance Government’s revenue mobilisation, driven compliance and tax base expansion. II. Evaluation of Seventh Corporate Plan. The Seventh Corporate Plan Theme was Revenue Mobilisation and was aimed at growing revenue at 17.2% annually, Plan was anchored on four key strategic thrusts with four main strategic outcomes monitored through 41 Key Performance Indicators (KPIs) and implementation of 114 initiatives. The overall revenue performance was Kshs. 4.89. billion against the Plan’s target of Kshs 4,899.3 billion Kshs. 5billion and a performance of 9 %, with an average growth of 5%. This represented a revenue to GDP ratio of 15.8%. Out of the 41 KPIs that were monitored, 29 were achieved, 71% performance while 99 of the 114 initiatives that were assessed were fully implemented, 87% performance. The challenges experienced in the implementation of the Plan were inadequate funding, the Covid–19 pandemic, overambitious targets and from the Plan: Adequate funding should be provided for the prioritised initiatives; business continuity and disaster recovery plans should be developed; realistic targets should be set and interdepartmental collaborations should be enhanced. III. Strategic Priorities in the Eighth Plan The theme of the Eighth Corporate Plan is Revenue Mobilisation. Towards this, four strategic outcomes have been KRA aims to reduce the tax gap and achieve revenue growth above the nominal GDP growth. Key objectives are: i) Tax Base Expansion ii) Strengthen compliance and enforcement iii) Smart intelligence and investigation iv) Integrated border KRA aims to achieve a high level of customer service and improve the Country’s competitiveness. Key objectives are: ii) Trade facilitation iii) Improved dispute resolution processes iv) Achieve excellence in taxpayer services v) Enhance brand awareness vi) Structured stakeholder engagements KRA intends to reduce the cost of collection, adopt modern technologies and improve the quality of operations and services in order to support the revenue mobilisation strategies. Key objectives are: i) Utilisation of modern technologies and processes iii) Reliable and resilient IT infrastructure iv) Strengthen big data analytics to drive compliance v) Clean up the taxpayer database vi) Improved quality standards and operations vii) Reinforced business continuity and disaster recovery. KRA aims to achieve a competent, compliment. Key objectives are: i) Optimise human resource capacity and capability ii) Improve performance management iii) Institutionalise KRA culture and value system iv) Improve work environment v) Enhance integrity IV. Implementation and coordination framework The Authority will implement an organisational structure that will ensure will be given priority by progressively bridging the gap over the Plan period. 2. Financing of the Plan The Authority forecasts that implementation of the Eighth Plan will require funding of Kshs. 117,638 million over the 3 years. V. Monitoring and Evaluation KRA’s Monitoring and Evaluation framework conforms to the guidelines provided by the National Integrated Monitoring and Evaluation System (NIMES). Sixteen (16) Key Performance Indicators (KPIs) were selected, four (4) for national monitoring and twelve (12) for monitoring at ministerial. The Plan will be implemented through Annual Plans and targets cascaded in the departmental and individual Performance Contracts. Monitoring of the Plan will be conducted quarterly as well as through mid-term and end-term evaluation.Item Staff Technical Circular No.52A(KRA CorporatePolicy-SIRM Unit, 24-09-18) Kenya Revenue Authority, CorporatePolicy-SIRMItem Special Issue:Kenya Gazette Supplement No. 56 (Acts No. 2)(GOVERNMENT PRINTER, NAIROBI, 27-04-20) Republic of KenyaItem THE CONSTITUTION OF KENYA, 2010(27-08-10) Published by the National Council for Law Reporting with the Authority of the Attorney GeneralItem THE PETROLEUM ACT No. 2 of 2019(THE GOVERNMENT PRINTER, NAIROBI, 28-03-19) REPUBLIC OF KENYATHE PETROLEUM ACT, 2019 AN ACT of Parliament to provide a framework for the contracting, exploration, development and production of petroleum; cessation of upstream petroleum operations; to give effect to relevant articles of the Constitution in so far as they apply to upstream petroleum operations, regulation of midstream and downstream petroleum operations; and for connected purposesItem 14th Graduation Ceremony(KESRA, 30-11-17) KRA_KESRAItem EAC Customs Union Protocol(2004) East Africa CommunityItem Hotels and Restaurants Act_Cap494_.pdf(The National Council for Law Reporting with thje Authority of Attorney General, 2009) Kenya Law ReportsAn Act of Parliament to make provision for the licensing of hotels, hotel managers, and restaurants; for the regulation of hotels and restaurants; for the imposition of a levy for training persons to be employed in hotels and restaurants; and for matters incidental to and connected with the foregoing. Commencement :1st February, 1972Item The Public Officer Ethics Act(National Council for Law Reporting, 2009)Item Kenya Revenue Authority Domestic Taxes Department Employer's Guide to PAY AS YOU EARN in Kenya Revised Edition - 2009(Kenya Revenue Authority, DTD, 2009) Kenya Revenue Authority, DTDThe objective of this booklet is to explain the system of deducting income tax from employees' emoluments. It does NOT therefore in any way modify or replace the General Legislation (Income Tax Act Cap 470). It may be some time before a further reprint is available therefore employers should carefully preserve this edition. NOTE: I. This issue contains important amendments affecting P.A.Y.E. operations in the year 2009. II. This Edition Incorporates (P38) Monthly Tax Tables (See Page iii)Item The Occupational Safety and Health Act (Revised Edition, 2010)(National Council for Law Reporting with the Authority of the Attorney-General, 2010)Item East Africa Community Customs Management Regulations, 2010(East Africa Community Secretariat, 2010) Kenya Revenue AuthorityItem Stamp Duty Act Chapter 480 Revised Edition 2012 (2010)(National Council for Law Reporting with the Authority of the Attorney-General, 2012)Item Transport Licensing Act(National Council for Law Reporting with the Authority of the Attorney-General, 2012)Item Value Added Tax Act Chapter 476 - Revised Edition 2012 (1993)(National Council for Law Reporting with the Authority of the Attorney-General, 2012)Item Books and Newspapers ACT(National Council for Law Reporting, 2012) Kenya LawItem Carriage of Goods by Sea Act _Cap. 392(National Council for Law Reporting, 2012) Kenya Law