AGADVOKS GLOBALKENYA · ENGLISH
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Public Finance Management Act

158. Receiver may authorise public officer to be collector of revenue

Edition: 2026-09-25 · In force

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158. Receiver may authorise public officer to be collector of revenue

(1)A receiver of revenue for a county government may authorise any public officer employed by that county government or any of its entities to be a collector of revenue for the purpose of collecting revenue for that county government and remitting it to the receiver.
(2)Any other public officer, other than a receiver of revenue or collector of revenue for a county government, who collects revenue for that Government shall, not later than three days after receiving it, deliver the revenue to a receiver or collector of revenue for that county government.
(3)A receiver of revenue for a county government shall provide quarterly statements to the County Treasury with copies to the National Treasury and the Commission on Revenue Allocation.
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Source: Kenya Law