Kenya Revenue Authority Act

5A. Rewards

Edition: 2026-07-24 · In force

5A. Rewards

(1)The Commissioner-General may, upon the recommendation of a Commissioner, reward any person for information leading to the identification or recovery of unassessed taxes or duties:Provided that this section shall not apply to any officer of the Authority.

(2)The reward payable under subsection (1) shall be—

(a)in the case of information leading to the identification of unassessed duties or taxes, one per centum of the duties or taxes so identified or five hundred thousand shillings, whichever is the less;

(b)in the case of information leading to the recovery of unassessed duties or taxes, five per centum of the taxes or duties so recovered or five million shillings, whichever is the less; and

(c)in the case of information not specified in paragraph (a) and (b) leading to the enforcement of the tax laws, five hundred thousand shillings.

[Act No. 8 of 1997, s. 71, Act No. 4 of 2004, s. 66, Act No. 8 of 2008, s. 45, Act No. 2 of 2020, Sch., Act No. 8 of 2021, s. 59]

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Source: Kenya Law