The Kenya Revenue Authority was established by an Act of Parliament, Chapter 469 of the laws of Kenya, which became effective on 1st July 1995. KRA is charged with collecting revenue on behalf of the government of Kenya.

The core functions of the Authority are: -

To assess, collect and account for all revenues in accordance with the written laws and the specified provisions of the written laws.
To advise on matters relating to the administration of, and collection of revenue under the written laws or the specified provisions of the written laws.
To perform such other functions in relation to revenue as the Minister may direct.