Parliament has invited Kenyans to submit their views on the Kenya Revenue Authority (Amendment) Bill 2024. This proposed bill seeks to grant the Kenya Revenue Authority (KRA) the authority to set school exams.
If enacted, it would amend Section 5 of the Kenya Revenue Authority Act (Cap 469) to enable the Kenya School of Revenue Administration to develop curricula, assess students, and award qualifications.
The bill also includes provisions for appointing deputy commissioners and allowing the Cabinet Secretary to waive penalties for agents under certain conditions.
The Kenya Revenue Authority (Amendment) Bill 2024 proposes to amend Section 5 of the Kenya Revenue Authority Act (Cap 469). The amendment aims to establish a legal framework that allows the Kenya School of Revenue Administration to collaborate with other higher learning institutions.
This collaboration would involve providing programs in revenue administration, developing curricula, assessing or examining students, and awarding qualifications.
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In addition to amending Section 5 to provide a framework for the Kenya School of Revenue Administration, the KRA Amendment Bill 2024 includes other notable proposals:
1. Section 13: This section is amended to specify that the Commissioner-General will appoint deputy commissioners.
2. Section 15A: Introduces provisions empowering the Cabinet Secretary to waive penalties for agents who fail to transfer funds due to various justifiable reasons. These reasons include system downtime, non-compliance not due to willful negligence, receivership or statutory management, force majeure events, and other circumstances deemed appropriate.
Parliament has invited Kenyans to submit memoranda on the bill to the National Assembly’s Finance and Economic Planning Committee for further consideration.
Kikuyu MP Kimani Ichung’wah, also the National Assembly Majority Leader, is sponsoring the KRA Amendment Bill 2024.