The Kenya Revenue Authority (Amendment) Bill, 2026
Status Timeline
Proposed
Done ยท 14 Sep 2026
Public Review
Done
Debate
Active now
Executive
Pending
Final
Pending
Ex-Officio Board Distinctions Removed
Amends sections 7 and 8 of the principal Act to delete the phrase "other than an ex-officio member" in relation to tenure and termination of board members. According to the memorandum, the term is no longer applicable to the current composition and structure of the Board.
Retirement Benefits Authority Act Added
Inserts a new paragraph 16 to Part II of the First Schedule, adding The Retirements Benefits Authority Act (Cap. 197) to the list of written laws relating to revenue under the KRA's purview.
Standards Levy and Sugar Act Updated
Replaces outdated legislative references in Part II of the First Schedule:
- Deletes the Standards Levy Order, 1990 and replaces it with the Standards Levy Order, 2025.
- Deletes the repealed Sugar Act (No. 10 of 2001) and replaces it with The Sugar Act (noted as the Sugar Act, 2024 in the memorandum).
Bill No.
No. 28 of 2026
Gazette No.
Supplement No. 123 of 2026
Sponsor
Kimani Ichung'wah
Background
The Kenya Revenue Authority (Amendment) Bill, 2026 seeks to amend the Kenya Revenue Authority Act (Cap. 469) to align the Act with the current composition, structure, and operations of the Kenya Revenue Authority (KRA) Board. It also updates the schedule of written laws relating to revenue administered by the Authority.
Key Amendments
1. Board Tenure and Termination (Sections 7 & 8)
- Section 7 Amendment: Deletes the phrase "other than an ex-officio member" from subsection (1). This removes the distinction in tenure rules between ex-officio and other board members.
- Section 8 Amendment: Deletes the phrase "other than an ex-officio member" to standardize provisions regarding the termination of appointment of the Chairperson and members of the Board.
2. Schedule of Written Revenue Laws (First Schedule, Part II)
- Standards Levy: Deletes paragraph 10 (the Standards Levy Order, 1990) and replaces it with The Standards Levy Order, 2025.
- Sugar Act: Deletes paragraph 12 (the repealed Sugar Act, No. 10 of 2001) and replaces it with The Sugar Act (referenced in the memorandum as the Sugar Act, 2024).
- Retirements Benefits: Inserts a new paragraph 16 to include The Retirements Benefits Authority Act (Cap. 197) under the scope of written laws relating to revenue.
New Obligations
- Administrative Purview: The Kenya Revenue Authority will now formally list and administer revenue-related aspects under the Retirements Benefits Authority Act, the updated Standards Levy Order, 2025, and the current Sugar Act.
Gazettement
The Kenya Revenue Authority (Amendment) Bill, 2026 was published in the Kenya Gazette No. 123.
First Reading
The Bill was read a First Time in the National Assembly.
Second Reading
The Bill was read a Second Time during debate in the House.