Kenya Act or statute

Parliament of Kenya

Kenya Revenue Authority Act

Jurisdiction: Kenya
Structure: 30 provisions
Citation: Cap. 469
Dates: As at 27 Dec 2024

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Dates: As at 27 Dec 2024

Source attribution: Source: Kenya Law

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Purpose and legislative effect

“The Act may be cited as the Kenya Revenue Authority Act.”

The Act may be cited as the Kenya Revenue Authority Act. Provides definitions for terms used in the Act, including Authority, Board, Cabinet Secretary, Chairperson, Commissioner, financial year, member, and revenue. Establishes an Authority called the Kenya Revenue Authority and lists activities the Authority may perform, including suing and being sued, acquiring and disposing of property, borrowing and lending money, and performing other lawful acts for furthering the Act. The seal of the Authority must be authenticated by the signature of the Commissioner‑General and the Secretary to the Board; in their absences designated persons may authenticate the seal; documents sealed and authenticated as provided shall be deemed instruments and received in evidence. The Commissioner may, upon recommendation, reward any person who provides information that leads to identification or recovery of unassessed taxes or duties; the section excludes officers of the Authority and specifies monetary reward rates in subsections (2)(a)–(c).

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PRELIMINARY - 1. Short title

The Act may be cited as the Kenya Revenue Authority Act.

Section 1

ESTABLISHMENT AND FUNCTIONS OF THE BOARD OF DIRECTORS - 6.Boardof Directors

Establishes a Board of Directors as the governing body and sets membership and core functions including policy approval, performance monitoring, and staff discipline.

Section 6

COMMISSIONER-GENERAL, OFFICERS AND STAFF - 14. Employees to be personally liable for wrongful acts or omissions

Employees are personally liable for wrongful acts or omissions done or committed wilfully or dishonestly.

Section 14

MISCELLANEOUS PROVISIONS - 20. Exemption

The Authority is exempted from the State Corporations Act (Cap. 446).

Section 20

MISCELLANEOUS PROVISIONS - 25.[Deleted by ActNo. 29 of 2015, 2nd Sch]

Section 25 has been deleted.

Section 25

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Showing 30 of 30 provisions

Provision 23Amendment 2Commencement 2Short title

Part I

PRELIMINARY

§ 1PRELIMINARY - 1. Short titleShort title

The Act may be cited as the Kenya Revenue Authority Act.

Section 1. Short title Section This Act may be cited as the Kenya Revenue Authority Act.

Section 1Verify source

§ 2PRELIMINARY - 2. InterpretationInterpretation

Provides definitions for terms used in the Act, including Authority, Board, Cabinet Secretary, Chairperson, Commissioner, financial year, member, and revenue.

Section 2. Interpretation Section 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 ; “Cabinet Secretary” means the Cabinet Secretary for the time being responsible for finance; “Chairperson” means the Chairperson 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 ActNo. 4 of 2004, s. 65(b) ; “member” means a member of the Board of Directors and includes the Chairperson ; “revenue” means taxes, duties, fees, levies, charges, penalties, fines or other monies collected or imposed under the written laws set out in the First Schedule. [Act No. 5 of 1998 , s. 67, Act No. 4 of 2004 , s. 65.]

Section 2Verify source

Part II

ESTABLISHMENT, POWERS AND FUNCTIONS OF THE AUTHORITY

§ 3ESTABLISHMENT, POWERS AND FUNCTIONS OF THE AUTHORITY - 3. Establishment ofAuthorityProvision

Establishes an Authority called the Kenya Revenue Authority and lists activities the Authority may perform, including suing and being sued, acquiring and disposing of property, borrowing and lending money, and performing other lawful acts for furthering the Act.

Section 3. Establishment ofAuthority Section 3(1) There is established an Authority to be known as the Kenya Revenue Authority . Section 3(2)(a) suing and being sued: Provided that any legal proceedings against the Authority arising from the performance of the functions or the exercise of any of the powers of the Authority under section 5 shall be deemed to be legal proceedings against the Government within the meaning of the Government Proceedings Act ( Cap. 40 ); Section 3(2)(b) taking, purchasing or otherwise acquiring, holding, charging or disposing of movable and immovable property; Section 3(2)(c) borrowing or lending money; Section 3(2)(d) doing or performing all other things or acts for the furtherance of the provisions of this Act, which may be lawfully done or performed by a body corporate. Section 3(3) Deleted by ActNo. 5 of 1998, s. 68(b). [Act No. 5 of 1998 , s. 68.]

Section 3Verify source

§ 4ESTABLISHMENT, POWERS AND FUNCTIONS OF THE AUTHORITY - 4. Seal of theAuthorityProvision

The seal of the Authority must be authenticated by the signature of the Commissioner‑General and the Secretary to the Board; in their absences designated persons may authenticate the seal; documents sealed and authenticated as provided shall be deemed instruments and received in evidence.

Section 4. Seal of theAuthority Section 4(1) The seal of the Authority shall be authenticated by the signature of the Commissioner ("a Commissioner appointed under(1);") -General and the Secretary to the Board . Section 4(2) In the absence of the Commissioner ("a Commissioner appointed under(1);") -General, a Commissioner ("a Commissioner appointed under(1);") designated by him for the purpose may authenticate the seal in his place, and in the absence of the Secretary to the Board , the person for the time being performing the functions of the Secretary may authenticate the seal in his place. Section 4(3) Every document purporting to be an instrument issued by the Authority and to be sealed with the seal of the Authority authenticated in the manner provided by subsection (1) or (2) shall be deemed to be such an instrument and shall be received in evidence without further proof.

Section 4Verify source

§ 5ESTABLISHMENT, POWERS AND FUNCTIONS OF THE AUTHORITY - 5. Functions of theAuthorityAmendment

The Authority is required to be the Government agency responsible for collecting and receiving all revenue; it must assess, collect and account for revenues under the listed written laws, advise the Government on revenue administration, perform other revenue functions as directed by the Cabinet Secretary, and may establish an institution for capacity building and training.

Section 5. Functions of theAuthority Section 5(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 . Section 5(2)(a) 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; Section 5(2)(a)(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; Section 5(2)(a)(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; Section 5(2)(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 Section 5(2)(c) perform such other functions in relation to revenue as the Cabinet Secretary may direct. Section 5(2A) The Authority may establish an institution to provide capacity building and training the staff of the Authority , general public and other jurisdictions. Section 5(2B)(a) offering directly or in collaboration with any other institution of higher learning, programs in revenue administration and any other programs as may be deemed fit; Section 5(2B)(b) the development of curricula; and Section 5(2B)(c) the assessment or examination of students and awarding of certificates. Section 5(3) The Cabinet Secretary may, by notice in the Gazette , amend the First Schedule. [Act No. 5 of 1998 , s. 69, Act No. 8 of 2020 , s. 33, Act No. 4 of 2023 , s. 79, Act No. 16 of 2024 , s. 2]

Section 5Verify source

§ 5AESTABLISHMENT, POWERS AND FUNCTIONS OF THE AUTHORITY - 5A. RewardsProvision

The Commissioner may, upon recommendation, reward any person who provides information that leads to identification or recovery of unassessed taxes or duties; the section excludes officers of the Authority and specifies monetary reward rates in subsections (2)(a)–(c).

Section 5A. Rewards Section 5A(1) The Commissioner ("a Commissioner appointed under(1);") -General may, upon the recommendation of a Commissioner ("a Commissioner appointed under(1);") , reward any person for information leading to the identification or recovery of unassessed taxes or duties: Provided that this section shall not apply to any officer of the Authority . Section 5A(2)(a) in the case of information leading to the identification of unassessed duties or taxes, one per centum of the duties or taxes so identified or five hundred thousand shillings, whichever is the less; Section 5A(2)(b) in the case of information leading to the recovery of unassessed duties or taxes, five per centum of the taxes or duties so recovered or five million shillings, whichever is the less; and Section 5A(2)(c) in the case of information not specified in paragraph (a) and (b) leading to the enforcement of the tax laws, five hundred thousand shillings.

Section 5AVerify source

Part III

ESTABLISHMENT AND FUNCTIONS OF THE BOARD OF DIRECTORS

§ 10ESTABLISHMENT AND FUNCTIONS OF THE BOARD OF DIRECTORS - 10. Meetings of theBoardAmendment

The Board may co-opt people to take part in discussions (they cannot vote); the Cabinet Secretary may amend the Second Schedule by notice in the Gazette.

Section 10. Meetings of theBoard Section 10(1) The provisions of the Second Schedule shall apply to the meetings of the Board and other matters provided for in that Schedule. Section 10(2) The Board may co-opt any person to participate in its deliberations, but a person so co-opted shall have no right to vote. Section 10(3) The Cabinet Secretary may, by notice in the Gazette , amend the Second Schedule.

Section 10Verify source

§ 6ESTABLISHMENT AND FUNCTIONS OF THE BOARD OF DIRECTORS - 6.Boardof DirectorsProvision

Establishes a Board of Directors as the governing body and sets membership and core functions including policy approval, performance monitoring, and staff discipline.

Section 6.Boardof Directors Section 6(1) There is established a Board of Directors which shall be the governing body of the Authority . Section 6(2)(a) a Chairperson to be appointed by the President; Section 6(2)(b) the Commissioner ("a Commissioner appointed under(1);") -General; Section 6(2)(c) the Principal Secretary in the Ministry responsible for finance or his representative; Section 6(2)(d) the Attorney-General or his representative; Section 6(2)(e) six other persons appointed by the Cabinet Secretary by virtue of their knowledge and experience in accountancy, commerce, law, taxation, business administration or public administration. Section 6(3) No person shall be appointed as the Chairperson of the Board or as a member of the Board under paragraph (e) of subsection (2) if such person is a public officer or has been a public officer within the immediately preceding twelve months. Section 6(4) Representatives of the members of the Board under paragraphs (c) and (d) of subsection (2) shall be persons with knowledge or experience in matters relating to tax policy or legislation. Section 6(5) Deleted by ActNo. 16 of 2014, s. 30 . Section 6(6)(a) the approval and review of the policy of the Authority ; Section 6(6)(b) the monitoring of the performance of the Authority in carrying out its functions; and Section 6(6)(c) the discipline and control of all members of staff of the Authority appointed under this Act.

Section 6Verify source

§ 7ESTABLISHMENT AND FUNCTIONS OF THE BOARD OF DIRECTORS - 7. Tenure of office ofChairpersonand membersProvision

Chairperson and members hold office on terms in their appointment instrument for periods not exceeding three years; they may be re-appointed for one further three-year term. A Board member (other than ex officio) may resign by written notification to the Cabinet Secretary.

Section 7. Tenure of office ofChairpersonand members Section 7(1)(a) shall hold office on such terms and conditions including remuneration as are specified in his instrument of appointment, and for a period not exceeding three years; and Section 7(1)(b) shall be eligible for re-appointment for one further term of three years. Section 7(2) A member of the Board , other than an ex officio member , may resign his office by written notification under his hand addressed to the Cabinet Secretary .

Section 7Verify source

§ 8ESTABLISHMENT AND FUNCTIONS OF THE BOARD OF DIRECTORS - 8. Termination of appointment ofChairpersonand membersProvision

Appointment of the Chairperson and members may be terminated for inability to perform the functions of office due to mental or physical infirmity.

Section 8. Termination of appointment ofChairpersonand members Section for his inability to perform the functions of his office by reason of mental or physical infirmity;

Section 8Verify source

§ 9ESTABLISHMENT AND FUNCTIONS OF THE BOARD OF DIRECTORS - 9. Disclosure of interest byChairpersonand membersProvision

Members of the Board who have a direct or indirect personal interest in a matter must disclose that interest to the Board as soon as possible after becoming aware of the relevant facts; such members must not be present during deliberations or take part in determinations, nor influence other members.

Section 9. Disclosure of interest byChairpersonand members Section 9(1) A member of the Board who has a direct or indirect personal interest in a matter being considered or to be considered by the Board shall as soon as possible after the relevant facts concerning the matter have come to his knowledge disclose the nature of his interest to the Board . Section 9(2)(a) be present during any deliberations on the matter by the Board ; or Section 9(2)(b) take part in the decision of the Board on the matter. Section 9(3)(a) be present during the deliberations of the Board nor take part in the making of such determination by the Board ; or Section 9(3)(b) influence any other member to take part in the making of such determination by the Board .

Section 9Verify source

Part IV

COMMISSIONER-GENERAL, OFFICERS AND STAFF

§ 11COMMISSIONER-GENERAL, OFFICERS AND STAFF - 11.Commissioner-GeneralProvision

Cabinet Secretary must appoint a Commissioner-General on the Board's recommendation; the Commissioner-General manages the Authority and may delegate functions with Board approval by notice in the Gazette; removal possible for misbehaviour, infirmity, or other sufficient cause.

Section 11.Commissioner-General Section 11(1) There shall be a Commissioner ("a Commissioner appointed under(1);") -General of the Authority who shall be appointed by the Cabinet Secretary upon the recommendation of the Board on such terms and conditions as are specified in his instrument of appointment. Section 11(2)(a) for the day-to-day operations of the Authority ; Section 11(2)(b) for the management of funds, property and affairs of the Authority ; and Section 11(2)(c) for the administration, organization and control of the staff of the Authority . Section 11(3)(a) misbehaviour in terms of the code of conduct and discipline prescribed under section 21 ; Section 11(3)(b) the Commissioner ("a Commissioner appointed under(1);") -General’s inability to perform the functions of his office by reason of mental or physical infirmity; or Section 11(3)(c) any other sufficient cause. Section 11(4) The Commissioner ("a Commissioner appointed under(1);") -General may, with the approval of the Board , by notice in the Gazette , delegate any of his powers or functions under this Act or any other written law to a Commissioner ("a Commissioner appointed under(1);") . [Act No. 4 of 2004 , s. 67.]

Section 11Verify source

§ 12COMMISSIONER-GENERAL, OFFICERS AND STAFF - 12. Secretary to theBoardProvision

The Board must appoint a Secretary to the Board; the Secretary must arrange the business of Board meetings, keep records of meetings and proceedings, and perform other duties as the Board may direct.

Section 12. Secretary to theBoard Section 12(1) There shall be a Secretary to the Board who shall be appointed by the Board . Section 12(2) The Secretary shall be responsible for arranging the business of the Board ’s meetings, keeping records of the Board ’s meetings, keeping records of the proceedings of the Board , and shall perform such other duties as the Board may direct.

Section 12Verify source

§ 13COMMISSIONER-GENERAL, OFFICERS AND STAFF - 13. Appointment of Commissioners and other officersProvision

The Board appoints necessary Commissioners and determines staff terms; the Commissioner-General appoints Deputy Commissioners (with Board approval) and other staff; certain officers may attend Board meetings but cannot vote unless the Board decides otherwise.

Section 13. Appointment of Commissioners and other officers Section 13(1) The Board shall appoint, to the service of the Authority , such Commissioners as may be deemed necessary. Section 13(1A) The Commissioner ("a Commissioner appointed under(1);") -General shall appoint Deputy Commissioners subject to the approval of the Board . Section 13(2) Deleted by ActNo. 4 of 2023, s. 80(b). Section 13(3) The Commissioner ("a Commissioner appointed under(1);") -General shall appoint all other members of staff as may be required by the Authority for efficient performance of its functions. Section 13(4) The terms and conditions of all persons employed by the Authority shall be determined by the Board . Section 13(5) Except as may otherwise be determined by the Board in any particular case, an officer referred to in subsection (1) , or in his absence the immediate deputy, shall be entitled to attend and participate in the deliberations of any meeting of the Board but shall have no right to vote. [Act No. 4 of 2004 , s. 68, Act No. 4 of 2023 , s. 80, Act No. 16 of 2024 , s. 3]

Section 13Verify source

§ 13ACOMMISSIONER-GENERAL, OFFICERS AND STAFF - 13A. Transfer of functions and merger of departmentsProvision

The Commissioner-General may, with the approval of the Cabinet Secretary, transfer functions between departments of the Authority or merge departments of the Authority.

Section 13A. Transfer of functions and merger of departments Section The Commissioner ("a Commissioner appointed under(1);") -General may, with the approval of the Cabinet Secretary , transfer the functions of departments of the Authority or merge departments of the Authority . [Act No. 4 of 2004 , s. 69.]

Section 13AVerify source

§ 14COMMISSIONER-GENERAL, OFFICERS AND STAFF - 14. Employees to be personally liable for wrongful acts or omissionsProvision

Employees are personally liable for wrongful acts or omissions done or committed wilfully or dishonestly.

Section 14. Employees to be personally liable for wrongful acts or omissions Section is done or committed wilfully or dishonestly by such person;

Section 14Verify source

Part V

FINANCIAL PROVISIONS

§ 15FINANCIAL PROVISIONS - 15. Revenue to be paid into Consolidated FundProvision

All revenues collected by or payable to the Authority under this Act must be paid into the Consolidated Fund; revenues collected for any fund established by an Act of Parliament must be paid into that fund after deducting the Authority's collection expenses.

Section 15. Revenue to be paid into Consolidated Fund Section All revenues collected by, or due and payable to, the Authority under this Act shall be paid into the Consolidated Fund: Provided that all revenues collected by the Authority in respect of any fund established under an Act of Parliament shall be paid into that fund after deducting the expenses incurred by the Authority for the collection of such revenue . [Act No. 8 of 1996 , s. 60.]

Section 15Verify source

§ 15AFINANCIAL PROVISIONS - 15A. Appointment of agentsOffence

The Commissioner may appoint banking-registered persons as agents; appointed persons must transfer collected funds to designated Central Bank accounts within two days; failure attracts a penalty of two per cent of collections compounded daily and the penalty is treated as a tax debt; specified exceptions may apply.

Section 15A. Appointment of agents Section 15A(1) The Commissioner ("a Commissioner appointed under(1);") may appoint a person registered under the Banking Act to act as an agent for revenue banking services through an agreement. Section 15A(2) Any person appointed under this section shall be required to transfer the funds to the designated Central Bank accounts within two days following the date of collection. Section 15A(3) A person who fails to transfer the funds in accordance with the provisions of subsection (2) shall be liable to a penalty equivalent to two per cent of the revenue collections not transferred and shall be compounded for every other day on the amount of revenue that is not transferred. Section 15A(4) The penalty under subsection (3) shall be treated as a tax debt due to the government and the enforcement measures for collection and recovery of tax shall apply. Section 15A(5)(a) system downtime that prevented the transfer of funds and the matter has been promptly reported to the Commissioner ("a Commissioner appointed under(1);") ; Section 15A(5)(b) notification to the person that he has been put under receivership or statutory management preventing transfer of funds and the matter has been promptly reported to the Commissioner ("a Commissioner appointed under(1);") ; Section 15A(5)(c) occurrence of a force majeure event that prevents the person from transferring the funds; or Section 15A(5)(d) any other justifiable reason as the Cabinet Secretary may deem appropriate.

Section 15AVerify source

§ 16FINANCIAL PROVISIONS - 16. Funds of theAuthorityProvision

Section 16 lists the Authority's funding sources, caps some amounts at two percent, requires unspent funds to be put into a reserve fund subject to the Board-approved budget, and gives the Cabinet Secretary and Board specific approval and determination powers.

Section 16. Funds of theAuthority Section 16(1)(a) such amount, not exceeding two percent of the revenue estimated in the financial estimates for each financial year to be collected by the Authority under this Act, as may be determined by the Cabinet Secretary in each financial year ; Section 16(1)(b) three percent of the revenue actually collected in each successive three-month period in the financial year in excess of the amount estimated to be collected in respect of that period; Section 16(1)(ba) any commission received by the Authority for collecting any revenue on behalf of a county government or government agency: Provided that such commission shall not exceed two per cent of the total revenue collected on behalf of the county government or government agency; Section 16(1)(c) loans and grants received by the Authority with the approval of the Cabinet Secretary ; and Section 16(1)(d) any other monies as may, with the approval of the Cabinet Secretary , be received by or made available to the Authority for the purpose of performing its functions. Section 16(2)(a) specified in subsection (1)(a) shall be payable to the Authority in equal monthly instalments on or before the beginning of each month; Section 16(2)(b) specified in subsection (1)(b) shall be payable to the Authority within one month after the end of that three month period. Section 16(3) Any funds received by the Authority in respect of a financial year which are not expended by the end of that financial year shall be placed in a reserve fund to be expended subject to the budget of the Authority for the ensuing financial year approved by the Board . Section 16(4) Notwithstanding any other provision of this section, the capital projects of the Authority shall be funded separately. [Act No. 10 of 2006 , s. 36, Act No. 57 of 2012 , s. 28, Act No. 8 of 2020 , s. 34.]

Section 16Verify source

§ 17FINANCIAL PROVISIONS - 17. Estimates of income and expenditure of theAuthorityProvision

The Commissioner must prepare and submit annual income and expenditure estimates to the Board not later than three months before the end of each financial year; the Commissioner may also submit supplementary estimates at any time before the end of the year.

Section 17. Estimates of income and expenditure of theAuthority Section 17(1) The Commissioner ("a Commissioner appointed under(1);") -General shall, not later than three months before the end of each financial year , prepare and submit to the Board for its approval, estimates of the income and expenditure of the Authority for the next ensuing financial year and may at any time before the end of each financial year , prepare and submit to the Board for approval any estimates supplementary to the estimates for that financial year . Section 17(2) No expenditure shall be made out of the funds of the Authority unless that expenditure is part of the expenditure approved by the Board according to the estimates for the financial year in which the expenditure is to be incurred or in the supplementary estimates for that year.

Section 17Verify source

§ 18FINANCIAL PROVISIONS - 18. Accounts, audit and annual reportsProvision

The Authority must keep proper accounts and records; the Auditor‑General audits the Authority’s annual accounts and reports within specified periods; the Cabinet Secretary must lay reports before the National Assembly; audited accounts must be published within six months.

Section 18. Accounts, audit and annual reports Section 18(1) The Authority shall keep accounts and records of its transactions and affairs and shall ensure that all moneys received are properly brought to account, all payments out of its funds are correctly made and properly authorized and that adequate control is maintained over its property and liabilities the Authority may incur under this Act. Section 18(2) The annual accounts of the Authority shall be audited by the Auditor-General. Section 18(3)(a) financial statements of the Authority ; Section 18(3)(a)(i) financial statements of the Authority ; Section 18(3)(a)(ii) the Authority ’s performance indicators and any other related information; Section 18(3)(a)(iii) a report on the operations of the Authority ; and Section 18(3)(a)(iv) such other information as the Board may deem fit; and Section 18(3)(b) to the Auditor-General, the accounts of the Authority for the financial year ; and the annual report referred to in paragraph (a) . Section 18(4) The Auditor-General shall audit the accounts of the Authority within two months after he has received them and submit his report thereon to the Cabinet Secretary and to the Board . Section 18(5) The Cabinet Secretary shall cause copies of the annual report together with copies of the Auditor-General’s report to be laid before the National Assembly within two months or at the next sitting of the National Assembly after he has received them, whichever is the earlier. Section 18(6) The Commissioner ("a Commissioner appointed under(1);") -General shall, within six months after the end of each financial year , cause the audited accounts of the Authority to be published in the Gazette and in such other manner as the Board may determine, and may avail copies thereof to members of the public at such minimal fee for expenses as the Board may determine. [Act No. 9 of 2000 , s. 86.]

Section 18Verify source

§ 19FINANCIAL PROVISIONS - 19. Internal audit and quarterly audit reportsProvision

The head of internal audit must audit the Authority’s accounts and submit quarterly reports to the Commissioner; the Commissioner must present those reports to the Board at its next meeting and send copies to the Cabinet Secretary and the Controller and Auditor-General.

Section 19. Internal audit and quarterly audit reports Section 19(1) In addition to any other functions assigned to him by the Board or the Commissioner ("a Commissioner appointed under(1);") -General, the head of internal audit shall be responsible for the internal audit of the Authority ’s accounts and shall submit to the Commissioner ("a Commissioner appointed under(1);") -General a report on the accounts in respect of every three months of a financial year . Section 19(2) The Commissioner ("a Commissioner appointed under(1);") -General shall submit every report referred to in subsection (1) to the Board for its consideration at the next meeting of the Board after he has received the report and shall also submit copies of the report to the Cabinet Secretary and the Controller and Auditor-General.

Section 19Verify source

Part VI

MISCELLANEOUS PROVISIONS

§ 20MISCELLANEOUS PROVISIONS - 20. ExemptionProvision

The Authority is exempted from the State Corporations Act (Cap. 446).

Section 20. Exemption Section The Authority shall be exempted from the State Corporations Act ( Cap. 446 ).

Section 20Verify source

§ 20AMISCELLANEOUS PROVISIONS - 20A. Limitation of actionsCommencement

An action must be commenced within three years after the act, neglect or default complained of.

Section 20A. Limitation of actions Section it is commenced within three years after the act, neglect or default complained of;

Section 20AVerify source

§ 21MISCELLANEOUS PROVISIONS - 21. RegulationsProvision

Regulations respecting the terms and conditions of service, including pensions, gratuities and other retirement benefits, of all members of staff of the Authority.

Section 21. Regulations Section respecting the terms and conditions of service, including pensions, gratuities and other retirement benefits, of all members of staff of the Authority ;

Section 21Verify source

§ 22MISCELLANEOUS PROVISIONS - 22. Vesting of assets and liabilities, subsisting contracts, pending proceedingsCommencement

On commencement, most property formerly held by Government for specified tax departments vests in the Authority; certain Government contracts and liabilities remain with the Government; pending revenue proceedings transfer to the Authority; public officers employed for those purposes are deemed seconded to the Authority unless employed by it or secondment ends.

Section 22. Vesting of assets and liabilities, subsisting contracts, pending proceedings Section 22(1) All property, except any such property as the Cabinet Secretary may determine, which immediately before the commencement of this Act was vested in the Government for the use of the Departments of Customs and Excise, Income Tax and Value Added Tax for purposes of the written laws set out in the First Schedule, shall on the commencement of this Act, and without further assurance, vest in the Authority subject to all interests, liabilities, charges, obligations and trusts affecting such property. Section 22(2) Except as otherwise provided in subsection (1) in relation to property, all contracts, debts, obligations and liabilities of the Government attributable to the Departments of Customs and Excise, Income Tax and Value Added Tax before the commencement of this Act shall remain vested in the Government and may be enforced by or against the Government. Section 22(3) Subject to section 2 , all legal proceedings and claims which before the commencement of this Act are pending in respect of revenue to which the written laws set out in the First Schedule apply shall be continued or enforced by or against the Authority in the same manner as they would have been continued or enforced if this Act had not been enacted. Section 22(4) Unless the Board otherwise determines, all persons being public officers, who before the commencement of this Act are employed by the Government for the purposes of the written laws specified in the First Schedule shall, on the commencement of this Act, be deemed to be on secondment to the Authority until they are employed in the service of the Authority in accordance with this Act or their secondment with the Authority otherwise ceases in accordance with the terms of the secondment. [Act No. 5 of 1998 , s. 71.]

Section 22Verify source

§ 23MISCELLANEOUS PROVISIONS - 23. Construction and modification of other written lawsProvision

References in any written law to the Commissioner of Customs and Excise, the Commissioner of Income Tax or the Commissioner of Value Added Tax are to be read as references to the Commissioner-General of the Authority.

Section 23. Construction and modification of other written laws Section all references to the Commissioner ("a Commissioner appointed under(1);") of Customs and Excise, Commissioner ("a Commissioner appointed under(1);") of Income Tax or the Commissioner ("a Commissioner appointed under(1);") of Value Added Tax in any written law shall be construed as references to the Commissioner ("a Commissioner appointed under(1);") -General of the Authority ;

Section 23Verify source

§ 24MISCELLANEOUS PROVISIONS - 24.[Deleted by ActNo. 29 of 2015, 2nd Sch]Provision

Section 24 has been deleted.

Section 24.[Deleted by ActNo. 29 of 2015, 2nd Sch]

Section 24Verify source

§ 24AMISCELLANEOUS PROVISIONS - 24A.[Deleted by ActNo. 29 of 2015, 2nd Sch]Provision

Section 24A was deleted by ActNo. 29 of 2015, 2nd Sch.

Section 24A.[Deleted by ActNo. 29 of 2015, 2nd Sch]

Section 24AVerify source

§ 25MISCELLANEOUS PROVISIONS - 25.[Deleted by ActNo. 29 of 2015, 2nd Sch]Provision

Section 25 has been deleted.

Section 25.[Deleted by ActNo. 29 of 2015, 2nd Sch]

Section 25Verify source

Legislative relationships

5 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

A–F

4 instruments

Authority appointed under this Act
Section 6
Authority in accordance with this Act
Section 22
Authority. Section 21. Regulations
Section 21
Board . Section 13(2) Deleted by Act
Section 13

G–M

1 instrument

Government Proceedings Act
Section 3

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27 Dec 2024 · currentEnglish

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