The National Revenue Authority (NRA) is a semi–autonomous government Authority charged
with the responsibility of collecting and accounting for all domestic revenues including non-tax revenues.
It was established by an Act of Parliament in 2002 but actual operation commenced in 2003.
In 2022, the NRA Act was revised and enacted by Parliament to reflect contemporary revenue administration trends.
It is hoped that the revision will enable the Authority to deliver even better in its mandate and ensure the expectations of the government are met.
Headed by a Commissioner-General (CG), the activities of the Authority are overseen and supervised
by the Board of Directors and the Ministry of Finance (MoF) respectively. The MoF, in collaboration
with the NRA proposes tax and non-tax policies for Parliamentary enactment, while the NRA implements
these policies.The MoF, in collaboration with the NRA proposes tax and non-tax policies for Parliamentary
enactment, while the NRA implements these policies.
The mandate of the Authority includes the assessment and collection of national revenue and the amendment and enforcement of specific laws relating to revenue. Furthermore, due to the increase in
international trade volumes and the challenges faced in the clearance of goods at the ports of entry, the
mandate of the Authority has implicitly included the facilitation of trade and the modernization of tax
administration.
