The Kenya Revenue Authority (KRA) was established by an Act of Parliament, Chapter 469 of the laws of Kenya , which became effective on 1st July 1995 . The Authority is charged with the responsibility of collecting revenue on behalf of the Government of Kenya.

A Board of Directors, consisting of both public and private sector experts, makes policy decisions to be implemented by KRA Management. The Chairman of the Board is appointed by the President of the Republic of Kenya .

The Chief Executive of the Authority is the Commissioner General who is appointed by the Minister for Finance.

KRA Vision:
"To be the leading Revenue Authority in the world respected for Professionalism Integrity and Fairness."

A Mission Statement:
To promote compliance with Kenya's tax, trade,and border legislation and regulation by promoting the standards set out in the Taxpayers Charter and responsible enforcement by highly motivated and professional staff thereby maximizing revenue collection at the least possible cost for the socio-economic well being of Kenyans.

Organization

The Authority is a Government agency that runs its operations in the same was as a private enterprise. In order to offer better single-window services to taxpayers, KRA is divided into five Regions as follows:

1	Rift Valley Region
2	Western Region
3	Southern Region
4	Northern Region
5	Central Region

In terms of revenue collection and other support functions, the Authority is divided into the following Departments:

1	Customs Services Department
2	Domestic Taxes Department    i).Domestic Revenue    ii).Large Taxpayers Office
3	Road Transport Department
4	Support Services Department
5	Investigations & Enforcement Department

Each Department is headed by a Commissioner.

In addition to the four divisions the Authority had seven service Departments that enhance its operational efficiency. These are as follows:

1	Human Resources Department
2	Finance Department
3	Board Corporate Services & Administration Department
4	Internal Audit Department
5	Information & Communication Technology Department
6	Research & Corporate Planning Department
7	Marketing &Communication

Role of KRA in the economy

1	To administer and to enforce written laws or specified provisions of written laws pertaining to assessment, collection and accounting for all revenues in accordance with these laws.
2	Advise on matters pertaining to the administration or and the collection of revenue under written laws.
3	Enhance efficiency and effectiveness of tax administration by eliminating Bureaucracy, Procurement, Promotion, Training and Discipline.
4	Eliminate tax evasion by simplifying and streamlining procedures and improving Taxpayer service and education thereby increasing the rate of compliance.
5	Promote professionalism and eradicate corruption amongst K.R.A. employee by paying adequate salaries that enables the institution to attract and retain competent professionals of integrity and sound ethical morals.
6	Restore Economic Independence and Sovereign pride of Kenya by eventually eliminating the perennial budget deficits by creating organizational structures that maximize revenue collection.
7	Ensure protection of local Industries and facilitate economic growth through effective administration of tax laws relating to trade.
8	Ensure effective allocation of scarce resources in the economy by effectively enforcing tax policies thereby sending the desired incentives and shift signals throughout the country.
9	Facilitate distribution of income in socially acceptable ways by effectively enforcing tax laws affecting income in various ways.
10	Facilitate economic stability and moderate cyclic fluctuations in the economy by providing effective tax administration as an implementation instrument of the fiscal and stabilization policies.
11	Be a 'watchdog' for the Government agencies ( such as Ministries of Health, Finance, etc ) by controlling exit and entry points to the country to ensure that prohibited and illegal goods do not pass through Kenyan borders.