Committee: KRA Board Has the Authority to Hire Commissioners.

Members of Parliament have restored the Kenya Revenue Authority (KRA) board’s authority in appointing deputy commissioners. The Finance Committee of the National Assembly rejected a government proposal to exclude the board from the hiring process.

A state-backed bill, introduced by Majority Leader Kimani Ichung’wah, had sought to remove a provision that previously gave the KRA board significant power in such appointments. The KRA (Amendment) Bill (No. 2) of 2024 now returns the power of appointing deputy commissioners to the KRA Commissioner General.

The government had aimed to grant the Commissioner General sole authority to appoint deputy commissioners, bypassing the board. The bill proposed that “the commissioner general shall appoint such deputy commissioners as may be deemed necessary.”

The proposed amendment targeted Section 13 of the KRA Act, which states that the board should appoint commissioners and other officers. However, the Finance Committee, chaired by Molo MP Kimani Kuria, has recommended that the board continue to play a role by approving these appointments.

The committee argued that this additional oversight layer would ensure transparency and accountability in selecting senior management, thus strengthening KRA’s governance structure. They also acknowledged the importance of the Commissioner General appointing deputy commissioners for more efficient management.

Under the current law, the board is responsible for appointing commissioners and deputy commissioners as necessary, while the Commissioner General handles other staff appointments.

As part of the KRA’s senior management, deputy commissioners attend board meetings in the absence of commissioners, but they do not have voting rights.

In 2023, the KRA Commissioner General’s authority to appoint senior officers and department heads was removed in the Finance Bill, sparking concerns as the Commissioner General serves as both the accounting officer and CEO, yet lacks power over top staff appointments. A similar reduction in board powers was proposed in the 2024 Finance Bill, but it was withdrawn following protests.

KRA currently has seven commissioners, including those overseeing Customs and Border Control, Legal Services and Board Coordination, Strategy, Innovation and Risk Management, Domestic Taxes, Intelligence, Strategic Operations, Investigations and Enforcement, the Kenya School of Revenue Administration, and Corporate Support Services.

If the latest proposal is approved, the KRA board will have the final say in deputy commissioner appointments.