Kenya Revenue Authority - as Plain Text by MWakili

LAWS OF KENYA The Kenya Revenue auThoRiTy acT Chapter 469 Revised Edition 2012 (2009) Published by the National Council for Law Reporting with the Authority of the Attorney General www.kenyalaw.org CAP2.

469 Kenya Revenue Authority [Rev.

2012 CHAPTER 469 THE KENYA REVENUE AUTHORITY ACT ARRANGEMENT OF SECTIONS Section part IprelImInary 1Short title and commencement.

2Interpretation.

part IIestablIshment and FunCtIons oF the authorIty 3Establishment of the Authority.

4Seal of the Authority.

5Functions of the Authority.

5ARewards.

part IIIestablIshment and FunCtIons oF the board oF dIreCtors 6Board of Directors.

7Tenure of ofce of Chairman and members.

8Termination of appointment of Chairman and members.

9Disclosure of interests by Chairman and members.

10Meetings of the Board.

part IVCommIssIoner-General and other oFFICers and staFF 11Commissioner-General.

12Secretary to the Board.

13Appointment of Commissioners and other ofcers.

13ATransfer of functions and merger of departments.

14Employees to be personally liable for wrongful acts or omissions.

part VFInanCIal proVIsIons 15Revenue to be paid into Consolidated Fund.

16Funds of the Authority.

17Estimates of income and expenditure of the Authority.

18Accounts, audit and annual reports.

19Internal audit and quarterly audit reports.

part VImIsCellaneous proVIsIons 20Exemption.

21Regulations.

22Vesting of assets, liabilities, subsisting contracts, pending proceedings, etc.

23Construction and modication of other written laws.

24Penalty for failure to remit taxes.

24A Appointment of tax agents.

25Set-off of tax.

sChedules Rev.

2012] Kenya Revenue Authority CAP.

469 3 CHAPTER 469 8 of 1996, 8 of 1997, THE KENYA REVENUE AUTHORITY ACT 5 of 1998, 4 of 1999, st 9 of 2000, Commencement: 1 July, 1995 6 of 2001, An Act of Parliament to establish the Kenya Revenue Authority as a 15 of 2003, central body for the assessment and collection of revenue, for the 4 of 2004, administration and enforcement of the laws relating to revenue and L.N.

56/2004, to provide for connected purposes 10 of 2006, 9 of 2007, 8 of 2008, ENACTED by the Parliament of Kenya as follows: 57 of 2012.

part IprelImInary 1.

This Act may be cited as the Kenya Revenue Authority Act, Short title and 1995 and shall come into force on a date to be appointed by the Minister Commencement.

by a notice in the Gazette.

2.

In this Act, unless the context otherwise requires Interpretation.

5 of 1998, s.

67, Authority means the Kenya Revenue Authority established by 4 of 2004, s.

65.

section 3; Board means the Board of Directors established by section 6; Chairman means the Chairman of the Board; Commissioner means a commissioner appointed under section 13 (1); nancial year means the period from 1st July of any year to 30th June of the following year; member means a member of the Board of Directors and includes the Chairman; Minister means the Minister for the time being responsible for nance; revenue means taxes, duties, fees, levies, charges, penalties, nes or other monies collected or imposed under the written laws set out in the First Schedule.

CAP4.

469 Kenya Revenue Authority [Rev.

2012 part IIestablIshment, powers and FunCtIons oF the authorIty Establishment of 3.

(1) There is established an Authority to be known as the Kenya Authority.

Revenue Authority.

5 of 1998, s.

68.

(2) The Authority shall be a body corporate with perpetual succession and a common seal and shall, subject to this Act be capable in its corporate name of (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 Cap.

40.

of the Government Proceedings Act; (b) taking, purchasing or otherwise acquiring, holding, charging or disposing of movable and immovable property; (c) borrowing or lending money; (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.

(Deleted by 5 of 1998, s.

68.) Seal of the Authority.

4.

(1) The seal of the Authority shall be authenticated by the signature of the Commissioner-General and the Secretary to the Board.

(2) In the absence of the Commissioner-General a Commissioner 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.

(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.

Functions of the 5.

(1) The Authority shall, under the general supervision of the Authority.

Minister, be an agency of the Government for the collection and receipt 5 of 1998, s.

69.

of all revenue.

Rev.

2012] Kenya Revenue Authority CAP.

469 5 (2) In the performance of its functions under subsection (1), the Authority shall (a) administer and enforce (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; (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; (b) advise the Government on all matters relating to the administration of, and the collection of revenue under the written laws or the specied provisions of the written laws set out in the First Schedule; and (c) perform such other functions in relation to revenue as the Minister may direct.

(3) The Minister may, by notice in the Gazette, amend the First Schedule.

5A.

(1) The Commissioner-General may, upon the recommendation Rewards.

of a Commissioner reward any person for information leading to the 8 of 1997, s.

71, 4 of 2004, s.

66, identication or recovery of unassessed taxes or duties: 8 of 2008, s.

45.

Provided that this section shall not apply to any ofcer of the Authority.

(2) The reward payable under subsection (1) shall be (a) in the case of information leading to the identication of unassessed duties or taxes, one per centum of the duties or taxes so identied or one hundred thousand shillings, whichever is the less; and (b) in the case of information leading to the recovery of unassessed duties or taxes, ve per centum of the taxes or duties so recovered or two million shillings, whichever is the less.

CAP6.

469 Kenya Revenue Authority [Rev.

2012 part IIIestablIshment and FunCtIons oF the board oF dIreCtors Board of Directors.

6.

(1) There is established a Board of Directors which shall be 5 of 1998, s.

70, the governing body of the Authority.

4 of 1999, s.

104.

(2) The Board shall comprise of the following (a) a chairman to be appointed by the President; (b) the Commissioner-General; (c) the Permanent Secretary, Ministry of Finance or his representative; (d) the Attorney-General or his representative; (e) six other persons appointed by the Minister by virtue of their knowledge and experience in accountancy, commerce, law, taxation, business administration or public administration.

(3) No person shall be appointed as the chairman of the Board or as a member of the Board under paragraph (e) of subsection (2) if such person is a public ofcer or has been a public ofcer within the immediately preceding twelve months.

(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.

(5) The members of the Board under paragraphs (b), (c) and (d) of subsection (2) shall be ex-ofciomembers and shall have no right to vote at any meeting of the Board.

(6) The Board shall be responsible for (a) the approval and review of the policy of the Authority; (b) the monitoring of the performance of the Authority in carrying out its functions; and (c) the discipline and control of all members of staff of the Authority appointed under this Act.

7.

(1) A member of the Board, other than an ex- Tenure of ofce ofciomember of Chairman and Members.

(a) shall hold ofce on such terms and conditions including Rev.

2012] Kenya Revenue Authority CAP.

469 7 remuneration as are specied in his instrument of appointment, and for a period not exceeding three years; and (b) shall be eligible for reappointment for one further term of three years.

(2) A member of the Board, other than an ex-ofciomember, may resign his ofce by written notication under his hand addressed to the Minister.

8.

The appointment of a member, other than an ex-ofciomember Termination of may be terminated, in the case of the Chairman by the President, and in appointment of the case of any other member by the Minister, on any of the following Chairman and grounds members.

(a) for his inability to perform the functions of his ofce by 5 of 1998, s.

71.

reason of mental or physical inrmity; (b) if he is declared or becomes bankrupt or insolvent; (c) if he is convicted of a criminal offence and sentenced to a term of imprisonment of not less than six months; (d) if, without reasonable cause to the satisfaction of the Minister, he is absent from six meetings of the Board in any nancial year; (e) if in any particular case, he fails to comply with the provisions of section 9; (f) for such other sufcient cause as the Minister may, by notice in the Gazette, specify.

9.

(1) A member of the Board who has a direct or in direct personal Disclosure of interest in a matter being considered or to be considered by the Board interests by Chairman shall as soon as possible after the relevant facts concerning the matter and members.

have come to his knowledge disclose the nature of his interest to the Board.

(2) A disclosure of interest made by a member of the Board under subsection (1) shall be recorded in the minutes of the meeting of the Board and the member shall not unless the Board otherwise determines in respect of that matter (a) be present during any deliberations on the matter by the Board; or CAP8.

469 Kenya Revenue Authority [Rev.

2012 (b) take part in the decision of the Board on the matter.

(3) For the purpose of the Board making a determination under subsection (2) in relation to a member who has made a disclosure under subsection (1), such member shall not (a) be present during the deliberations of the Board nor take part in the making of such determination by the Board; or (b) inuence any other member to take part in the making of such determination by the Board.

Meetings of the 10.

(1) The provisions of the Second Schedule shall apply Board.

to the meetings of the Board and other matters provided for in that Schedule.

(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.

(3) The Minister may, by notice in the Gazette, amend the Second Schedule.

part IVCommIssIoner-General, oFFICers and staFF Commissioner- 11.

(1) There shall be a Commissioner-General of the Authority General.

who shall be appointed by the Minister upon the recommendation of the 4 of 2004, s.

67.

Board on such terms and conditions as are specied in his instrument of appointment.

(2) The Commissioner-General shall be the chief executive of the Authority and, subject to the general supervision and control of the Board, shall be responsible (a) for the day-to-day operations of the Authority; (b) for the management of funds, property and affairs of the Authority; and (c) for the administration, organization and control of the staff of the Authority.

(3) The Minister may, after consultation with the Board, terminate the appointment of the Commissioner-General for (a) misbehaviour in terms of the code of conduct and discipline prescribed under section 21; Rev.

2012] Kenya Revenue Authority CAP.

469 9 (b) the Commissioner-Generals inability to perform the functions of his ofce by reason of mental or physical inrmity; or (c) any other sufcient cause.

(4) The Commissioner-General may, with the approval of the Board, by notice in the Gazette, delegate any of his powers or functions under the Act or any other written law to a Commissioner.

(5) A person who, immediately before the commencement of this section, was deemed to exercise delegated powers under section 23(1) (b) of the Kenya Revenue Authority Act (now deleted) shall be deemed to continue exercising those powers until a new delegation is made pursuant to this section.

12.

(1) There shall be a Secretary to the Board who shall be Secretary to the appointed by the Board.

Board.

(2) The Secretary shall be responsible for arranging the business of the Boards meetings, keeping records of the Boards meetings, keeping records of the proceedings of the Board, and shall perform such other duties as the Board may direct.

13.

(1) The Board shall appoint, to the service of the Authority, Appointment of such Commissioners as may be deemed necessary.

commissioners and other ofcers.

(2) The Commissioner-General shall, with the approval of the 4 of 2004, s.

68.

Board, appoint such heads of departments as may be required for the efcient performance of the functions of the Authority.

(2) A person who, immediately before the commencement of this section, was a Commissioner or a functional head of department appointed under section 13 of the Kenya Revenue Authority Act, shall be deemed to continue holding ofce as such until new appointments are made pursuant to this section.

(3) The Commissioner-General shall appoint all other members of staff as may be required by the Authority for efcient performance of its functions.

(4) The terms and conditions of all persons employed by the Authority shall be determined by the Board.

(5) Except as may otherwise be determined by the Board in any particular case, an ofcer referred to in subsection (1), or in his absence the immediate deputy, shall be entitled to attend and participate in the CAP10.

469 Kenya Revenue Authority [Rev.

2012 deliberations of any meeting of the Board but shall have no right to vote.

Transfer of functions 13A.

The Commissioner-General may, with the approval of the and merger of Minister, transfer the functions of departments of the Authority or merge departments.

departments of the Authority.

4 of 2004, s.

69.

Employees to be 14.

Any person employed by the Authority shall be personally personally liable liable for any act or omission done or committed in the performance for wrongful acts or of his functions under this Act, it having regard to the circumstances omissions.

of the case such act or omission (a) is done or committed wilfully or dishonestly by such person; (b) is attributable to the negligence of such person; or (c) is done or committed by such person in contravention of any provision of this Act or regulations made thereunder or any other written law.

part VFInanCIal proVIsIons Revenue to be paid 15.

All revenues collected by, or due and payable to, the Authority into Consolidated under this Act shall be paid into the Consolidated Fund.

Fund.

8 of 1996, s.

60.

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.

Funds of the 16.

(1) The funds of the Authority shall consist of Authority.

10 of 2006, s.

36, (a) such amount not exceeding two percent of the revenue 57 of 2012, s.

28.

estimated in the nancial estimates for each nancial year to be collected by the Authority under this Act as maybe determined by the Minister in each nancial year; (b) three per cent of the revenue actually collected in each successive three-month period in the nancial year in excess of the amount estimated to be collected in respect of that period; (c) loans and grants received by the Authority with the approval of the Minister; and Rev.

2012] Kenya Revenue Authority CAP.

469 11 (d) any other monies as may, with the approval of the Minister, be received by or made available to the Authority for the purpose of performing its functions.

(2) The funds of the Authority (a) specied in subsection (1) (a) shall be payable to the Authority in equal monthly instalment on or before the beginning of each month: (b) specied in subsection (1) (b) shall be payable to the Authority within one month after the end of the three month period.

(3) Any funds received by the Authority in respect of a nancial year which are not expended by the end of that nancial year shall be placed in a reserve fund to be expended subject to the budget of the Authority for the ensuing nancial year approved by the Board.

(4) Notwithstanding any other provision of this section, the capital projects of the Authority shall be funded separately.

17.

(1) The Commissioner-General shall, not later than three Estimates of income months before the end of each nancial year, prepare and submit to and expenditure of the Board for its approval, estimates of the income and expenditure the Authority.

of the Authority for the next ensuing nancial year and may at any time before the end of each nancial year, prepare and submit to the Board for approval any estimates supplementary to the estimates for that nancial year.

(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 nancial year in which the expenditure is to be incurred or in the supplementary estimates for that year.

18.

(1) The Authority shall keep accounts and records of its Accounts, audit and transactions and affairs and shall ensure that all moneys received are annual reports.

properly brought to account, all payments out of its funds are correctly 9 of 2000, s.

86.

made and properly authorized and that adequate control is maintained over its property and liabilities the Authority may incur under this Act.

(2) The annual accounts of the Authority shall be audited by the Controller and Auditor-General.

(3) The Commissioner-General shall, within three months after the end of each nancial year submit CAP12.

469 Kenya Revenue Authority [Rev.

2012 (a) to the Minister and the Board an annual report in respect of that year, containing (i) nancial statements of the Authority; (ii) the Authoritys performance indicators and any other related information; (iii) a report on the operations of the Authority; and (iv) such other information as the Board may deem t; and (b) to the Controller and Auditor-General, the accounts of the Authority for the nancial year; and the annual report referred to in paragraph (a).

(4) The Controller and Auditor-General shall audit the accounts of the Authority within two months after he has received them and submit his report thereon to the Minister and to the Board.

(5) The Minister shall cause copies of the annual report together with copies of the Controller and Auditor-Generals 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.

(6) The Commissioner-General shall, within six months after the end of each nancial 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.

Internal audit and 19.

(1) In addition to any other functions assigned to him by the quarterly audit Board or the Commissioner-General, the head of internal audit shall be reports.

responsible for the internal audit of the Authoritys accounts and shall submit to the Commissioner-General a report on the accounts in respect of every three months of a nancial year.

(2) The Commissioner-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 Minister and the Controller and Auditor-General.

Rev.

2012] Kenya Revenue Authority CAP.

469 13 part VImIsCellaneous proVIsIons 20.

The Authority shall be exempted from the State Corporations Exemption.

Act.

Cap.

446.

21.

The Board may make regulations for the carrying into effect Regulations.

the provisions of this Act, and in particular but without prejudice to the foregoing make regulations (a) respecting the terms and conditions of service, including pensions, gratuities and other retirement benets, of all members of staff of the Authority; (b) prescribing the procedure for the appointment of all members of the staff of the Authority; (c) prescribing the code of conduct and discipline; (d) respecting the administration and management of the funds of the Authority; (e) respecting the performance targets of the Authority.

22.

(1) All property, except any such property as the Minister Vesting of assets and may determine, which immediately before the commencement of this liabilities, subsisting Act was vested in the Government for the use of the Departments of contracts, pending Customs and Excise, Income Tax and Value Added Tax for purposes of proceedings.

the written laws set out in the First Schedule, shall on the commencement 5 of 1998, s.71.

of this Act, and without further assurance, vest in the Authority subject to all interests, liabilities, charges, obligations and trusts affecting such property.

(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.

(3) Subject to subsection 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.

CAP14.

469 Kenya Revenue Authority [Rev.

2012 (4) Unless the Board otherwise determines, all persons being public ofcers, who before the commencement of this Act are employed by the Government for the purposes of the written laws specied 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.

Construction and 23.

(1) On and after the coming into force of this Act modication of other written laws.

(a) all references to the Commissioner of Customs and Excise, 8 of 1997, s.

72, Commissioner of Income Tax or the Commissioner of 4 of 2004, s.

70.

Value Added Tax in any written law shall, be construed as references to the Commissioner-General of the Authority; (b) (Deleted by 4 of 2004, s.

70); (c) any reference to Customs and Excise Department, Income Tax Department or Value Added Tax Department in any written law shall be deemed to be reference to the Authority; (d) except as provided in paragraph (a) any reference to an ofcer of the Customs and Excise Department, Income Tax Department or Value Added Tax Department howsoever designated in any written law shall be deemed to be reference to such ofcer of the Authority.

Penalty for failure to 24.

(1) Any person required to deduct or collect any revenue remit taxes.

4 of 1999, s.

104A, pursuant to the provisions of any of the written laws specied in Part 9 of 2000, s.

87, II the First Schedule shall collect or deduct such revenue and remit it to 6 of 2001, s.

57.

the Authority on or before the twentieth day of the month next following the month in which the revenue falls due; Provided that in the case of any revenue to be deducted or collected Cap.

394.

pursuant to the provisions of the Civil Aviation Act, such revenue shall be deemed to fall due on or before the twentieth day after the billing date.

(2) If any person fails to remit any revenue in accordance with subsection (1) on or before the due date, a penalty of twenty percent of the amount due shall become due and payable, and thereafter an interest of two per centum per month or part thereof until the amounts are remitted in full.

Rev.

2012] Kenya Revenue Authority CAP.

469 15 Provided that this subsection shall apply subject to the provisions of the written laws referred to in subsection (1).

24A.

(1) Notwithstanding any provisions of any of the written laws Appointment of tax agents.

specied in the First Schedule, where a registered or licensed person is required to perform any act, that act may be performed on his behalf 57 of 2012, s.

29.

by an agent authorised by him.

(2) The Minister may make regulations prescribing conditions to be fullled by any person authorised to act as an agent under subsection (1).

25.

(1) Where Set-off of tax.

6 of 2001, s.

(a) under the provisions of any of the written laws specied in 58.

Part III of the First Schedule, any amount of tax or duty is due and payable by any person; and (b) a refund of tax or duty under any of the said written laws is conrmed to be due and payable to that person, the person may, in writing, request the Authority to set-off the amount of the outstanding tax or duty against the amount of such refund: Provided that in the case of the Customs and Excise Act, this section shall apply only in respect of locally manufactured goods and in the case of Value Added Tax Act, this section shall apply only in respect of the local supply of goods and services.

(2) The Authority shall, upon receipt of a request under subsection (1), set-off the amount of the outstanding tax or duty against the amount of the refund conrmed to be due and payable to the person and such set- off shall, with effect from the date of receipt of the request, be deemed to be a payment by the person of the outstanding tax or duty.

FIRST SCHEDULE (s.

2 and s.

5) 5 of 1998, s.

72, L.N.

56/2004.

wrItten laws relatInG to reVenue 9 of 2007, s.

75.

part I1.

The Income Tax Act (Cap.

470).

2.

The Customs and Excise Act (Cap.

472).

3.

The Value Added Tax Act (Cap.

476).

CAP16.

469 Kenya Revenue Authority [Rev.

2012 4.

The Road Maintenance Levy Fund Act 1993 (No.

9 of 1993).

5.

The Air Passenger Service Charge Act (Cap.

475).

6.

The Entertainment Tax Act (Cap.

479).

7.

The East African Community Customs Management Act, 2004; 8.

The Annexes to the Protocol on the Establishment of the East African Community Customs Union; 4 of 1999, s.

105, part II 9 of 2000, s.

88, 15 of 2003, s.

45, 1.

The Trafc Act (Cap.

403).

9 of 2007, s.

75.

2.

The Transport Licensing Act (Cap.

404).

3.

The Second Hand Motor Vehicles Purchase Tax Act (Cap.

484).

4.

The Civil Aviation Act (Cap.

394).

5.

The Widows and Childrens Pensions Act (Cap.

195).

6.

The Parliamentary Pensions Act (Cap.

196).

7.

The Betting, Lotteries and Gaming Act (Cap.131).

8.

The Stamp Duty Act (Cap.

480).

L.N.

228/1995.

9.

The Horticultural Crops Development Authority (Imposition of Fees and Charges) Order, 1995 (L.N.

228/1995).

10.

The Standards Levy Order, 1990 (L.N.

267/1990).

11.

The Governments Lands Act (Cap.

280).

12.

The Sugar Act (No.

10 of 2001).

6 of 2001, s.

59, part III (s.

25) 10 of 2006, s.

37.

9 of 2007, s.

75.

1.

The Income Tax Act (Cap.

470.) 2.

The Customs and Excise Act (Cap.

472.) 3.

The Value Added Tax Act (Cap.

476.) Rev.

2012] Kenya Revenue Authority CAP.

469 17 4.

The Entertainment Tax Act (Cap.

479.) 5.

The East African Community Customs Management Act, 2004; 6.

The Annexes to the Protocol on the Establishment of the East African Community Customs Union.

11.

(Deleted by 9 of 2007, s.

75.) 12.

The Sugar (Imposition of Levy) Order, 2002 (L.N.

385/2002).

SECOND SCHEDULE (s.

10) Meetings of the 1.

(1) The rst meeting of the Board shall be convened by the Board.

Chairman and, subsequently, the Board shall meet as often as necessary for the transaction of business at such places and at such times as may be decided upon by the Board but it shall meet at least once every month.

(2) The Chairman shall preside at every meeting of the Board and in his absence the members present may appoint a member from among themselves to preside at that meeting.

(3) The Chairman or in his absence a member appointed by the Board to act in his place, may at any time call a special meeting upon a written request by a majority of the members.

(4) Notice of every meeting of the Board shall be given in writing to each member at least ve days before the day of the meeting.

2.

(1) Subject to subparagraph (2), ve members, excluding the Quorum.

ex-ofcio members shall constitute a quorum for the conduct of business 5 of 1998, s.

73.

at any meeting of the Board.

(2) When there is no quorum at, or for the continuation of, a meeting of the Board only because of the exclusion of a member under section 9 of the Act from the deliberations on a matter in which he has disclosed a personal interest, the other members present may if they deem it expedient so to do (a) postpone the consideration of that matter until there is a quorum without that member; or CAP18.

469 Kenya Revenue Authority [Rev.

2012 (b) proceed to consider and decide the matter as if there was a quorum.

Decisions of the 3.

(1) All questions proposed at a meeting of the Board shall be Board.

decided by a majority of the votes of the members present and voting, and in the event of an equality of votes, the person presiding shall have a casting vote in addition to his deliberative vote.

(2) A decision may be made by the Board without a meeting by circulation of the relevant papers among the members of the Board and by the expression of the views of the majority of the members in writing but any member shall be entitled to require that the decision be deferred and the matter on which a decision is sought be considered at a meeting of the Board.

Minutes of 4.

(1) The Board shall cause the minutes of all proceedings of its proceedings.

meetings to be recorded and kept, and the minutes of each meeting shall be conrmed by the Board at the next meeting of the Board and signed by the chairman or the person presiding at the meeting.

(2) The Chairman of the Board shall submit to the Minister a copy of the minutes of each meeting of the Board as soon as the minutes have been conrmed.

Board to regulate its 5.

Subject to the provisions of the Act, the Board may regulate procedure.

its own procedure.

.