Kenya Revenue Authority Act, 1995 🇰🇪

Kenya

Preface

Part I – PRELIMINARY

1. Short title

2. Interpretation

Part II – –ESTABLISHMENT, POWERS AND FUNCTIONS OF THE AUTHORITY

3. Establishment of Authority

4. Seal of the Authority

5. Functions of the Authority

5A. Rewards

Part III – ESTABLISHMENT AND FUNCTIONS OF THE BOARD OF DIRECTORS

6. Board of Directors

7. Tenure of office of Chairman and members

8. Termination of appointment of Chairman and members

9. Disclosure of interest by Chairman and members

10. Meetings of the Board

Part IV – COMMISSIONER-GENERAL, OFFICERS AND STAFF

11. Commissioner-General

12. Secretary to the Board

13. Appointment of Commissioners and other officers

13A. Transfer of functions and merger of departments

14. Employees to be personally liable for wrongful acts or omissions

Part V – FINANCIAL PROVISIONS

15. Revenue to be paid into Consolidated Fund

15A. Appointment of agents

16. Funds of the Authority

17. Estimates of income and expenditure of the Authority

18. Accounts, audit and annual reports

+1 more sections

Part VI – MISCELLANEOUS PROVISIONS

20. Exemption

20A. Limitation of actions

21. Regulations

22. Vesting of assets and liabilities, subsisting contracts, pending proceedings

23. Construction and modification of other written laws

+3 more sections

FIRST SCHEDULE

Part I

Part II

Part III

SECOND SCHEDULE

1. Meetings of the Board

2. Quorum

3. Decisions of the Board

4. Minutes of proceedings

5. Board to regulate its procedure

REPUBLIC OF KENYA

Kenya Revenue Authority Act, 1995

Act 2 of 1995

Assented to on 31 May 1995
Commenced on 1 July 1995
[This is the version of this document from 1 July 1995.]

An Act of Parliament to establish the Kenya Revenue Authority as a central body for the assessment and collection of revenue, for the administration and enforcement of the laws relating to revenue and to provide for connected purposes

Part I – PRELIMINARY

1. Short title

This Act may be cited as the Kenya Revenue Authority Act, 1995.

2. Interpretation

In this Act, unless the context otherwise requires—“Authority” means the Kenya Revenue Authority established by section 3;“Board” means the Board of Directors established by section 6;“Chairman” means the Chairman of the Board;"Commissioner" means a Commissioner appointed under section 13(1);“financial year” means the period from 1st July of any year to 30th June of the following year;“functional head”deleted by Act No. 4 of 2004, s. 65 (b);“member” means a member of the Board …

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Kenya Revenue Authority Act, 1995 🇰🇪

Table of Contents

REPUBLIC OF KENYA

Kenya Revenue Authority Act, 1995

Act 2 of 1995

Part I – PRELIMINARY

1. Short title

2. Interpretation

Read the Full Legislation on judy.legal