ADVOKS GLOBAL · KENYA
Kenya Revenue Authority Act
3. Establishment of Authority
Edition: 2026-07-24 · In force
3. Establishment of Authority
(1)There is established an Authority to be known as the Kenya Revenue Authority.(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 of the Government Proceedings Act (Cap. 40);(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.