The Kenya Revenue Authority (KRA) is planning to introduce examinations on revenue administration in Kenya’s higher learning institutions in the near future.
This proposal is outlined in the Kenya Revenue Authority (Amendment) Act of 2024, authored by Kikuyu Member of Parliament Kimani Ichungwah.
The Cabinet Secretary (CS) for the National Treasury and Economic Planning presented this Bill as a component of the 2024/2025 budget.
It suggests making changes to section 5 of the Kenya Revenue Authority Act (Cap. 469) to establish a legal framework allowing the Kenya School of Revenue Administration (KESRA) to partner with other universities to provide programmes in revenue administration.
If authorized, KESRA will be responsible for creating educational programmes, evaluating students, and granting qualifications upon completion of the course.
According to the Bill, the tax authorities will, under the oversight of the CS, function as the government’s designated body responsible for collecting and managing all revenue.
KRA will oversee the implementation and enforcement of the regulations outlined in Part I of the First Schedule, managing the assessment, collection, and proper accounting of all revenues in accordance with these regulations.
“It will also advise the government on revenue-related matters and the administration and collection of revenue under the laws listed in the First Schedule. KRA will further administer and enforce the laws in Part II of the First Schedule related to revenue, assessing, collecting, and accounting for all revenues as per those laws,” the Bill reads.
Earlier this year, KRA had collaborated with Kenya Institute of Curriculum Development (KICD) to integrate tax education aimed at enhancing tax literacy among learners in the country. The partnership was to involve the development of exclusive tax e-resource tailored for students under the Competency Based Curriculum (CBC).
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