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Draft 7th corporate plan

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OrayDavid

KRA 7th Corporate Plan

Government & Nonprofit
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KRA - 7TH CORPORATE PLAN (2018-2021) REVENUE MOBILIZATION THROUGH TRANSFORMATION i ISO 9001:2015 CERTIFIED 2018/19 - 2020/21 SEVENTH CORPORATE PLAN Revenue mobilization through transformation
iiKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONiii ISO9001:2015CERTIFIED 2018/19-2020/21 SEVENTHCORPORATEPLAN
ivKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONv TABLEOFCONTENTS LISTOFTABLESANDFIGURES....................................................................................................................vi ACRONYMSANDABBREVIATIONS..............................................................................................................vii FOREWORDBYTHECOMMISSIONERGENERAL........................................................................................x EXECUTIVESUMMARY.................................................................................................................................xiii CHAPTER1:INTRODUCTION 1.1FUNCTIONSOFKRA....................................................................................................................1 1.2ACTSOFPARLIAMENTADMINISTERED.....................................................................................1 1.3ORGANIZATIONALGOVERNANCE..............................................................................................1 1.4ROLEOFKRAINTHECOUNTRY’SDEVELOPMENTAGENDA..................................................3 1.5FOCUSOFTHEPLAN..................................................................................................................3 1.6ASSUMPTIONS.............................................................................................................................3 1.7ORGANIZATIONOFTHESEVENTHCORPORATEPLAN.............................................................3 CHAPTER2:REVIEWOFTHESIXTHCORPORATEPLAN2015/16-2017/18 2.1INTRODUCTION............................................................................................................................4 2.1.1STRATEGICTHRUSTS..................................................................................................................5 2.1.2STRATEGICOBJECTIVES.............................................................................................................5 2.2PERFORMANCEOFTHESIXTHCORPORATEPLANOBJECTIVES...........................................5 2.2.1REVENUETARGETS.....................................................................................................................5 2.2.2PERFORMANCEOFOTHERTARGETS........................................................................................7 2.2.3PERFORMANCEINVISION2018KPIS.........................................................................................7 2.2.4PERFORMANCEOFOTHERKPISINTHECORPORATEPLAN...................................................8 2.3LESSONSLEARNT.......................................................................................................................9 CHAPTER3:OPERATINGENVIRONMENT 3.1INTRODUCTION...........................................................................................................................10 3.2PESTELANALYSIS.......................................................................................................................10 3.2.1POLITICALENVIRONMENT.........................................................................................................10 3.2.2ECONOMICDEVELOPMENT.......................................................................................................10 3.2.3SOCIALANALYSIS.......................................................................................................................11 3.2.4TECHNOLOGICALANALYSIS......................................................................................................11 3.2.5ENVIRONMENTALANALYSIS......................................................................................................11 3.2.6LEGALENVIRONMENT................................................................................................................11 3.3SWOTANALYSIS.........................................................................................................................12 3.4CONFRONTATIONFRAMEWORK................................................................................................13 3.5STRATEGICRISKSANDTREATMENTS......................................................................................14 3.6STAKEHOLDERANALYSIS..........................................................................................................15 CHAPTER4:STRATEGICGOALS 4.1INTRODUCTION...........................................................................................................................16 4.2STRATEGICOBJECTIVES............................................................................................................17 4.2.1REVENUEPERSPECTIVE............................................................................................................17 4.2.1.1TAXBASEEXPANSION................................................................................................................18 4.2.1.2DATA-DRIVENDECISION-MAKING...........................................................................................18 4.2.1.3ROBUSTINTELLIGENCECOLLECTIONANDINVESTIGATION................................................18 4.2.1.4MOREEFFECTIVEDISPUTERESOLUTIONMANAGEMENT....................................................18 4.2.1.5STRENGTHENINGDEBTANDACCOUNTSMANAGEMENT....................................................18 4.2.2PEOPLEPERSPECTIVE.............................................................................................................19 4.2.2.1STAFFEXPANSIONPROGRAMME............................................................................................19 4.2.2.2ENHANCESTAFFMANAGEMENTANDDEVELOPMENT.........................................................20 4.2.2.3CORPORATECULTURECHANGEMANAGEMENT...................................................................20 4.2.2.4WORKENVIRONMENTIMPROVEMENTPROGRAMME...........................................................20 4.2.3CUSTOMERPERSPECTIVE.......................................................................................................20 4.2.3.1CUSTOMERSERVICEIMPROVEMENTFRAMEWORK.............................................................21 4.2.3.2IMPROVEDBORDERMANAGEMENT.......................................................................................21 4.2.3.3PAYINGTAXESPROGRAMME..................................................................................................21 4.2.3.4TRADINGACROSSBORDERS..................................................................................................22 4.2.3.5VATREFUNDS............................................................................................................................22 4.2.3.6REDUCTIONOFUNCERTAINTYINADMINISTRATIONOFTAXSTATUTES.............................22 4.2.4BUSINESSPROCESSPERSPECTIVE.......................................................................................23 4.2.4.1IMPLEMENTATIONOFTHEPOST-2018ICTSTRATEGY..........................................................23 4.2.4.2IMPLEMENTATIONOFDATAGOVERNANCEFRAMEWORK....................................................23 4.2.4.3BUSINESSCONTINUITYANDISOMAINTENANCE.................................................................24 4.2.4.4ORGANIZATIONALRESTRUCTURING......................................................................................24 CHAPTER5:INTEGRITYPROGRAMME 5.1INTRODUCTION.........................................................................................................................29 5.2STRATEGICINITIATIVES............................................................................................................30 5.2.1CREATIONOFAWARENESSFORTHESTAKEHOLDERS........................................................30 5.2.2EFFICIENTINTER-AGENCYCOLLABORATIONINTHEFIGHTAGAINSTCORRUPTION.......30 5.2.3CORRUPTIONRELATEDAUDITS..............................................................................................30 5.2.4STAFFINVESTIGATION..............................................................................................................30 5.2.5SYSTEMREVIEWSANDAUTOMATION....................................................................................30 CHAPTER6:FINANCINGTHESEVENTHCORPORATEPLAN 6.1INTRODUCTION.........................................................................................................................31 6.2ESTIMATINGRESOURCEREQUIREMENTSTOIMPLEMENTTHEPLAN................................31 6.3RESOURCEMOBILIZATION......................................................................................................32 CHAPTER7:MONITORINGANDEVALUATION 7.1INTRODUCTION.........................................................................................................................33 7.1.1BACKGROUND..........................................................................................................................33 7.1.2PLANIMPLEMENTATION...........................................................................................................33 7.2MONITORINGANDEVALUATIONPLAN....................................................................................34 7.3IMPACTEVALUATIONFRAMEWORK........................................................................................36 IMPLEMENTATIONMATRIX...........................................................................................................................37
viKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONvii LISTOFTABLESANDFIGURES Tables Table2.1:PerformanceoftheVision2018KPIs............................................................................................4 Table2.2:RevenueperformanceduringtheSixthCorporatePlanperiod....................................................6 Table2.3:Summaryoftheperformanceofothertargets..............................................................................7 Table2.4:LessonslearntfromtheimplementationoftheSixthCorporatePlan..........................................9 Table3.1:SWOTanalysissummaryforKRA................................................................................................12 Table3.2:ConfrontationMatrixfromSWOTanalysis...................................................................................13 Table3.3:RiskMatrix...................................................................................................................................14 Table3.4:Summaryofstakeholderanalysis................................................................................................15 Table4.1:Revenueforecastsfor2018/19-2020/21....................................................................................17 Table4.2:Taxgapforkeytaxheads............................................................................................................17 Table4.3:Taxadministrationstaffdistributionbyfunction..........................................................................19 Table4.4:KRAcurrentandproposedstaffestablishment...........................................................................27 Table5.1:Corruptionperceptionsurveyreport2016/17..............................................................................29 Table6.1:Budgetframework2018/19-2020/21.........................................................................................32 Table7.1:M&EPlan–KPIs...........................................................................................................................34 Table7.2:ImpactEvaluationFramework......................................................................................................36 Figures Figure4.1:OurOrganizationStructurepriortotheSeventhPlanPeriod....................................................25 Figure4.2:OurOrganisationStructureduringtheSeventhPlanPeriod......................................................26 AIArtificialIntelligence BCMSBusinessContinuityManagementSystems BEABusinessEnterpriseArchitecture BEPSBaseErosionandProfitShifting BPMBusinessProcessManagement CENCustomsEnforcementNetwork DRMDomesticResourceMobilization DWBIDataWarehouseandBusinessIntelligence EABIEastAfricaBriberyIndex EACEastAfricanCommunity EACCEthicsandAnti-CorruptionCommission EACCMAEastAfricaCommunityCustomsManagementAct EGMSElectronicGoodsManagementSystem ERMEnterpriseRiskManagement GDPGrossDomesticProduct HNWIHighNetWorthIndividuals ICDInlandContainerDepot iCMSIntegratedCustomsManagementSystem ICTInformationandCommunicationTechnology IFMISIntegratedFinancialManagementInformationSystem IGSIntelligenceGatheringSystem IMFInternationalMonetaryFund ISOInternationalOrganizationforStandardization ITInformationTechnology KESRAKenyaSchoolofRevenueAdministration KIFWAKenyaInternationalFreightandWarehousingAssociation KPIsKeyPerformanceIndicators KRAKenyaRevenueAuthority MMSManifestManagementSystem MoUMemorandumofUnderstanding MTPMediumTermPlan M&EMonitoringandEvaluation NEMANationalEnvironmentManagementAuthority NHIFNationalHospitalInsuranceFund ABBREVIATIONSANDACRONYMS
viiiKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONix NIMESNationalIntegratedMonitoringandEvaluationSystem NSSFNationalSocialSecurityFund OSBPOneStopBorderPost PESTELPolitical,Economic,Social,Technological,EnvironmentalandLegal PVoCPre-exportVerificationofConformity RCoERequirementsCentreofExcellence RDFRiskDifferentiationFramework RDLRailwayDevelopmentLevy RECTSRegionalElectronicCargoTrackingSystem REIRevenueEnhancementInitiatives RMLFRoadMaintenanceLevyFund RTMSRealTimeMonitoringSystem SARASemi-AutonomousRevenueAuthority SBPSingleBusinessPermit SCTSingleCustomsTerritory SDGSustainableDevelopmentGoals SIRMStrategy,InnovationandRiskManagement SLAServiceLevelAgreements SRCSalariesandRemunerationCommission SSASub-SaharanAfrica SWOTStrengths,Weaknesses,OpportunitiesandThreats TADATTaxAdministrationDiagnosticAssessmentTool TECHTrustworthyEthicalCompetentHelpful TITransparencyInternational TIMSTaxInvoiceManagementSystem UHCUniversalHealthCare VATValueAddedTax VoIPVoiceoverInternetProtocol
xKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONxi FOREWORDBYTHE COMMISSIONERGENERAL Ourmaincontribution totheGovernment’sBig FourAgendaandtheThird MediumTermPlanofVision 2030ismobilizingresources. O urSeventhCorporatePlan(2018/19 -2020/21)whosethemeisRevenue MobilizationthroughTransformation, data-drivendecision-makingandtax baseexpansioncoincideswiththeimplementation oftheGovernment’sBigFourAgendaandthe ThirdMediumTermPlanofVision2030.KRA’s maincontributiontobothinitiativesrestsprimarilyon themobilisationofresourcestofundtheactivities envisaged. TheplanisinadditionguidedbyourTransformation Agendathatseekstoenableourstafftransitionto newwaysofworkingbyleveragingonthegreater opportunitiespresentedbyourinvestmentin technology.Thisinturnshouldleadtoenhanced revenuemobilisationopportunitiesandmoreefficient customerservicesinformedbydatautilisationbased onintelligenceandobjectiveriskprofiling.ThePlan furtherbuildsonthefoundationslaidduringthe SixthPlanperiodthatsawashiftfromemphasison enforcementtowardsgreatertaxpayerfacilitation. IntheSeventhPlan,wehavealsorefinedourVisionto abeAgloballytrustedrevenueagencyfacilitating taxandcustomscompliance.Thisrhymeswithour mandateCoreValuesandMissionwhichhavebeen carriedthroughfromtheSixthPlan. OurstrategicoutcomesovertheSeventhPlanareas follows: i.)Enhancingrevenuethroughimprovedcompliance, ii.)Improvingbusinessclimatewithrespecttotaxation andtradingacrossborders, iii.)Dataandintelligencedrivenorganization, iv.)Publicconfidenceintheintegrity,professional competenceandcustomerfocusofourstaff. Toachievetheoutcomesabovewillrequire implementationoffreshstrategiesfocusedtowards taxbaseexpansion,combatingillicittrade,customer serviceimprovement,recoursetodataanalyticsand staffintegrityenhancement.Thereformsimplemented duringthecourseoftheSixthPlanwillsubstantially contributetowardsthedeliveryoftheenvisaged outcomes. Asweembarkonthenextphaseofourorganisational transformation,IamconfidentthatKRAwillyetagain confirmitspositionasatrailblazerinpublicservice deliveryandasaninstitutionfirmlyfocusedon deliveringitsmandate. J.K.Njiraini,CBS CommissionerGeneral
xiiKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONxiii RevenueMobilizationthroughTransformation, Data-drivenDecision-makingandTaxBaseExpansion •Enhancingrevenuemobilizationbybroadeningthetaxbase,combatingtax evasionandusingsmartintelligenceandriskbasedcompliancestrategies, •Strengtheningadministrativecapacityandenhancingtransparencyand fairnessthroughorganizationalchangeandbusinessprocessoptimization, •Creatingastaffestablishmentthatistrustworthy,ethical,competentand helpful,and •Enablingbusinessbyleveragingontechnologytoachievefullelectronic serviceleadingtoenhancedoperationalefficiencyandhighcustomer satisfaction. THEME Trustworthy Weinteractwithothersinawaythatgivesthem confidenceinourintentionsandthoseofthe organization Ethical Weactwithintegrity,transparencyandhonesty ineverythingwedo Competent Wepossessfunctional,technicalknowledgeand skillsthatensureefficiencyinthedeliveryofour servicestoourcustomers. Helpful Werespondtoandanticipateclientneedsina timely,professionalandcourteousmanner. COREVALUES BuildingTrustthrough Facilitationsoastofoster CompliancewithTaxand CustomsLegislation MISSION QUALITYOBJECTIVES EXECUTIVESUMMARY I.Introduction DuringtheSeventhPlanperiod(2018/19–2020/21),our focuswillbeonkeyprioritiesofthecountry’sdevelopment agendaasspeltoutintheKenyaVision2030,theThird MediumTermPlan(MTP2018-2022),theBudgetPolicy Statement2018andtheBigFourAgenda.Wealso takeaccountofthecountry’scommitmentsunderthe SustainableDevelopmentGoals(SDGs)especiallySDG8, SDG9,SDG10,SDG16andSDG17. Ourcontributionswillbeinthefollowingareas: •Mobilizationofrevenue:wewillplayacentralrole inraisingtherevenue/GDPratiofrom18.3percentin 2017/18to19.2percentin2020/21 •AchievingtheSDGs:wearecentralto5ofthe 17SDGs–(i)SDGno.17 onstrengtheningmeansof implementation,(ii)SDGno16 onpromotionofpeacefuland inclusivesocieties,(iii)SDGno10 onreducinginequality,(iv)SDG no.9onpromotinginclusiveand sustainableindustrialization,and (v)SDGno.8ondecentworkand economicgrowth •ImplementationoftheBigFour Agenda:wewillraisethebulk ofrevenuestoimplementthe agendaaswellascontributeto improvingthebusinessclimate includingtacklingcounterfeitsand smuggling,andensuringeffective andtransparentimplementationoftheincentivesand taxationmeasuresoutlinedintheAgenda •Fosteringjobcreation:ourinterventionstoformalize theinformalsectorandensurerighttaxesforallwillbe fundamentalinenhancingjobopportunities. Wearefocusedonbecominganintelligenttax administrationthatefficientlyusesdataanddigital capabilitiestotransformourinteractionswithtaxpayers– thatis,“Simpleatthefront,smartattheback”. II.EvaluationoftheSixthCorporatePlan TheSixthCorporatePlanwasanchoredonourVision 2018,whoseoverarchingobjectivewastoachieverevenue independenceby2018,therebyeliminatingtheneedfor deficitfinancing.Anambitiousrevenuegrowthtarget underpinnedthisobjective,withrevenueexpectedtogrow at24.3percentannually,nearly10percentagepointshigher thanthatachievedoverthepreviousdecade.TheVision 2018had12KeyPerformanceIndicators(KPIs),22core targetsand82keyinterventions. Withrespecttoresults,wefindthatachievementoftargets laggedtheimplementationofinitiatives–only6targets (27%)weremetcomparedto78percentimplementation rateforcoreinterventions.Keyachievementsincluded thefollowing:achievementofweightedcompliance, implementationofEnterpriseRiskManagement(ERM)tools, achievementoffullelectronicpayment, automationofindividualfunctions, recruitmentofactivetaxpayers,and achievingautomationlevels. Wedrawsixpointsfromthekey lessonsfromtheSixthPlan.Firstly,we needtoaligntargetsmorecloselywith achievableinterventions.Secondly, weneedtoobservestricteradherence toprojectcycles.Third,wehave recognizedtheimportanceofproper datamanagementtoenabledatato beusedasaresource.Fourth,we needtoenhanceinterdepartmental collaborationwhereresponsibilitiesare sharedacrossdepartments.Fifth,we needtostrictlyensurethatresource allocationfollowsstrategy.Sixth,we needtoadoptrealisminfinancingtoensureonlyactivities thatwecanrealisticallyexpecttofundundertheresource envelopesareincludedinthePlan.Wehaveincorporated thelessonsintotheSeventhPlan. III.StrategicPrioritiesoftheSeventhCorporatePlan Ouroverarchinggoalis“Revenuemobilizationthrough innovativeuseoftheopportunitiescreatedbythe reforms,changeprogrammeandtransformationthe AuthorityhasundergoneoverthepastPlans”.Wehave identifiedfourstrategicoutcomes: Agloballytrusted revenueagency facilitatingtaxand customscompliance VISION KenyaRevenueAuthorityiscommittedtobuildingtrustthroughfacilitationso astofosterCompliancewithTaxandCustomsLegislation.TheAuthorityshall endeavourtocontinuallyimproveservicedeliveryandrevenuecollectionby meetingtherequirementsofISO9001:2015InternationalStandardonQuality ManagementSystemsandcomplyingwithrelevantstatutoryandregulatory requirements. QUALITYPOLICYSTATEMENT Wewillplay acentralrole inraisingthe revenue/GDP ratiofrom18.3per centin2017/18to 19.2percentin 2020/21
xivKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONxv Ouraimistoreducethe corruptionperceptionfrom current32%to10%by: puttingequalemphasison complianceandpromotionof ethicalconduct,increasing useoftechnology,stepping upcommunicationwith stakeholdersandworkingwith partneragencies. 10% (1)Enhancedrevenuethroughimprovedcompliance:we willendeavourtomeettheGovernment’srevenuetargets throughriskbasedcompliance.Keyinterventionsfallin5 areas: (i).Expandingthetaxbase, (ii).Datadrivencompliance, (iii).Robustintelligencecollection,utilizationand investigation, (iv).Ensuringgreatereffectivenessofthealternativedispute resolutionprogramme,and (v).Strengtheningdebtandaccountsmanagement. (2)Improvedbusinessclimatewithrespecttotaxation andtradingacrossborders:weintendtoachievea quantumleapincustomerservicecharacterizedbyhigh levelsofcustomersatisfaction(over80%),reducedillicit trade,atop50positioninPayingTaxesandTradingAcross bordersrankings,andimprovingrefundsmanagement.Our keyinterventionsinclude: (i).Acustomerserviceimprovementprogramme, (ii).EnhancedBordermanagement, (iii).PayingTaxesandTradingAcrossBordersinterventions, (iv).RestructuringVATrefundsmanagement,and (v).Reducinguncertaintyonapplicationoftaxlaw. (3)Publicconfidenceintheintegrity,professional competenceandcustomerfocusofourstaff:weaim toachieveacompetent,performancedriven,customer focusedandmotivatedstaff.Ourinterventionsarebuilt aroundfourinitiatives: (i).Staffexpansionprogramme, (ii).Enhancedstaffmanagementanddevelopment, (iii).Corporateculturechangemanagement,and (iv).Implementaworkenvironmentimprovement programme. (v)RevampedIntegrityprogramme:Integrityhasbeen givenprominencewithaspecificchaptergiventhe negativeimplicationsintegritychallengeshaveonrevenue mobilization.Ouraimistoreducetheperceptionfrom current32percentto10percentby: •Creationofawareness, •Inter-agencycollaboration, •Corruptionrelatedaudits, •Staffinvestigation,and •Systemreviewsandautomation. (4)Dataandintelligencedrivenorganization:weaimto achieveefficiencyinouroperationsthroughstreamlined businessprocessesleveragingontechnology.Our interventionsfallunderfourcoreareas (i).ImplementationoftheThirdKRAwideICTStrategy, (ii).Implementationofdatagovernanceframework, (iii).BusinessContinuityandISOMaintenance,and (iv).Organizationalrestructuringinlinewithour transformationagenda IV.MonitoringandEvaluation Ourmonitoringandevaluationframeworkconformstothe guidelinesprovidedbytheNationalIntegratedMonitoring andEvaluationSystem(NIMES).Eighteen(18)Key PerformanceIndicators(KPIs)wereselected,4fornational monitoringand14formonitoringatMinisteriallevel. V.FinancingoftheSeventhCorporatePlan WeforecastthatimplementationoftheSeventhPlanwill requireKshs103,690millionoverthe3years. KSHS.103,690 MILLION IMPLEMENTATIONOFTHE SEVENTHPLANWILLREQUIRE OVER3YEARS
1KRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATION2 CHAPTER1 WEARECENTRALTO5OFTHE17SDG’S 1SDGno.17 Strengtheningdomestic resourcemobilisation,the promotionofuniversal,open rule-basedmultilateraltrading system(wherecustomsis involved)andincreasing theshareofdeveloping countryexports(wheretrade facilitationiscritical) INTRODUCTION 45 3 SDGno.9 buildingresilientinfrastructure andpromotinginclusiveand sustainableindustrialization.(9.2) requiresthepromotionofinclusive andsustainableindustrialization andtherebyraisingindustry’s shareofemploymentandGDP. ThisSDGisalignedtotheBigFour Agendaonmanufacturing. SDGno.8 Decentworkandeconomicgrowth requiressupporttosustainper capitaeconomicgrowth(through revenuecollection),(8.3)promote development-orientedpolicies and(8.8)protectlabourrightsand promotesafeandsecureworking environmentofallstaff. SDGno.16 Reducingillicitfinancialand armsflowsandstrengthening recoveryofstolenassets, reducingcorruptionandbribery– aKRApriority,andaccountable, effectiveandtransparent institutions, 2SDGno.10 Weareresponsiblefor implementationoftheIncometax whichhasinbuiltaprogressive taxationsystem–thecore taxstructureforreducing inequality.However,alarge proportionofKenya’staxpayers arenon-compliantreducingthe effectivenessoftheprogressive taxregime.Expandingthetax-base throughrecruitmenttobringthese onboardwillplayakeyrolein meetingthisSDG, 1.1FunctionsofKRA TheKenyaRevenueAuthoritywasestablishedbyanAct ofParliament–theKenyaRevenueAuthorityAct,Chapter 469oftheLawsofKenya–whichbecameeffectiveonJuly 1,1995.TheAuthorityischargedwiththeresponsibilityof collectingrevenueonbehalfoftheGovernmentofKenya. ThefunctionsoftheAuthorityareto: a)Assess,collectandaccountforallrevenuesin accordancewithallprovisionsofthewrittenlawssetoutin PartIandPartIIoftheFirstSchedulerelatingtorevenue. b)Adviseonmattersrelatingtotheadministrationof,and collectionofrevenueunderthewrittenlawsorthespecified provisionsofthewrittenlaws. c)Performsuchotherfunctionsinrelationtorevenueasthe CabinetSecretarytotheNationalTreasurymaydirect. 1.2ACTSofParliamentAdministered Inordertorealizeourmandate,weadministertherevenue aspectsoftheActslistedintheFirstandSecondSchedules ofKRAAct(Cap.469). 1.3OrganizationalGovernance Ourgovernanceandmanagementstructureisorganizedas pertherecommendedinternationalbestpracticeforSemi- AutonomousRevenueAuthorities(SARAs).Anindependent BoardofDirectorsisthegoverningbodyassetoutinthe Act.TheBoardisresponsibleforthereviewandapprovalof policiesandmonitoringofthefunctionsofKRA.Thedayto daymanagementoftheAuthorityistheresponsibilityofthe CommissionerGeneral,assistedbyRevenueandSupport Commissionersandotherdepartmentalheads. 1.4RoleofKRAintheCountry’sDevelopmentAgenda OvertheSeventhPlanperiod,weshallbecentralin achievingvariousnationalpolicyobjectives.Thekeyroles thatweshallplayareoutlinedinvariouspolicydocuments, amongthembeingtheBudgetPolicyStatement2018, Vision2030,theThirdMediumTermPlanandtheBigFour Agenda.TheplanalsotakesintoaccounttheSustainable DevelopmentGoals(SDGs). Keynationalprioritiesinclude: •Achievingeconomicprosperity,broadandinclusive, coveringallregionsandachievingahighgrowthrate from2012onwards •Fosteringjobcreationandreducingpovertyand inequality •Affectingstructuralchangetoincreasemanufacturing shareto15percent,increasingindustrialexportsand exploitingthecountry’soilandmineralresources •Implementingthe‘BigFour’Agenda;thatis,enhancing manufacturing,foodsecurityandnutrition,universal healthcoverageandaffordablehousing •AchievingtheSustainableDevelopmentGoals (SDGs),and •Achievingfiscalobjectiveswiththecoretargetofraising revenuetoGDPfrom18.3percentin2017/18to19.2 percentby2020/21. Weshallcontributetothefollowingcoreareas: •Mobilizationofrevenue:in2017/18,wecollectedover 95percentoftheGovernment’sExchequerrevenue. Goingforward,increasingtherevenue/GDPratiowill bepartiallyachievedthroughaMediumTermRevenue EnhancementStrategy(MTRS)tobejointlydeveloped withtheNationalTreasury. •AchievingtheSDGs:wearecentralto5ofthe17SDG’s asfollows: (i)SDGno.17onstrengtheningmeansofimplementation –(17.1)requiresstrengtheningofdomesticresource mobilization),(17.10)thepromotionofuniversal,open rule-basedmultilateraltradingsystem(wherecustoms isinvolved),and(17.11)theincreasingoftheshareof developingcountryexports(wheretradefacilitationis critical). (ii)SDGno.16onpromotionofpeacefulandinclusive societies–(16.4)requiresthereductioninillicitfinancial andarmsflowsandstrengtheningrecoveryofstolen assets,(16.5)thereductionincorruptionandbribery(aKRA priority),and(16.6)accountable,effectiveandtransparent institutions. (iii)SDGno.10onreducinginequality.Weareresponsible fortheimplementationoftheproposednewIncomeTaxAct whichimpliesaprogressivetaxationsystem,thecoretax structureforreducinginequality.However,alargeproportion ofKenya’staxpayersarenon-compliantreducingthe effectivenessoftheprogressivetaxregime.Expandingthe tax-basethroughrecruitmenttobringtheseonboardwill playakeyroleinmeetingthisSDG. (iv)SDGno.9onbuildingresilientinfrastructureand promotinginclusiveandsustainableindustrialization. (9.2)requiresthepromotionofinclusiveandsustainable industrializationandtherebyraisingindustry’sshareof employmentandGDP.ThisSDGisalignedtotheBigFour Agendaonmanufacturing.
3KRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATION4 WeseektobeaTax Administrationofferingefficient customer-focusedtaxservices basedondata,riskand intelligence. CHAPTER2 2.1Introduction TheSixthCorporatePlanwasanchoredonourVision2018, whoseoverarchingobjectivewastoachieverevenue independenceby2018withrevenueexpectedtogrow at24.3percentannually,therebyeliminatingtheneedfor deficitfinancing.TheimplementationofVision2018was basedon12KPIs,whichprovidedabasisformonitoring thePlan.TheperformanceoftheKPIsoverthePlanperiod isillustratedinTable2.1below. REVIEWOFTHESIXTH CORPORATEPLAN2015/16-2017/18 Target (tobeachievedin2017/18) Unitof measure 2015/20162016/172017/18 TargetActualTargetActualTargetActual 1.Attain9%VAT/GDPRatio%5.04.564.594.21 2.Achieve65%weightedcompliance%655965596565 3.Attain4millionminimumactive taxpayerbase No.(mn)2.42.33.63.4743.94 4.Attain80%CustomerSatisfaction Rate %70N/A7571.98071.9 5.AchieveFullElectronicCustomer Service %56.2558676110083 6.BecomeSingleRevenueCollector (No.ofcollectorsofrevenueweare collectingfor) No.33184654 7.CompleteImplementationofERM Framework %5758808110086 8.AchieveEnactmentofNewIncome TaxFramework StatusDraft proposals Treasury Committee nominees DraftBillDraftBill approvedby Team1 Publicationof draftITBill Draft review byNT 9.Achieve48HourAverageCargo ClearanceTime Hours727260624859 10.BecomeLeadBorderAgencyat allBorders No7720292929 11.DevelopSustainableLong-term Funding %910.1017141413.01 12.Achieve1%CostofCollection%1.01.221.01.221.01.44 Table2.1:PerformanceoftheVision2018KPIs (v)SDGno.8ondecentworkandeconomicgrowth.(8.1) requiressupporttosustainpercapitaeconomicgrowth (throughrevenuecollection),(8.3)promotedevelopment- orientedpoliciesand(8.8)protectlabourrightsandpromote safeandsecureworkingenvironmentofallstaff. •ImplementingtheBigFourAgenda:wewillbecentral intheimplementationoftheAgendaintwoways.First, itwillcontributetotheimprovementofthebusiness climate,signifiedbyPayingTaxesandTradingAcross Bordersrankings,whicharefundamentallyaffectedby taxadministration.Secondly,itwillensuretheeffective andtransparentimplementationoftheincentivesand newtaxationmeasuresoutlinedintheAgenda. •Fosteringjobcreation:weaspiretocontributetothe creationofproductivejobsbybringingintheinformal sectorintothetaxnet.Thetaxburdenwillthusbe sharedandrevenueenhancedwhilecreatingmore formaljobs. 1.5FocusofthePlan ThebroadthrustofthisPlanistoenabletheGovernment tomeetitsrevenuetargetsthroughafacilitativeapproach, whichreliesoncreatinganenvironmentforthetaxpayersto voluntarilycomplywiththelaw.Consequently,thefollowing threemainthematicdriverswillguidethisCorporatePlan: (1)Transformation:weseektobeaTaxAdministration offeringefficientcustomer-focusedtaxservicesbasedon data,riskandintelligence.Thefocusofourstrategyisto enableourstafftotransitiontonewwaysofworkingby leveragingongreateropportunitiespresentedbytechnology toprovideimprovedservicestoourtaxpayers. (2)Customer:weendeavourtoensurethatourtaxpayers areservedinacoordinatedandefficientmannerthrough ourredesignedServiceDeliverymodel.Themodelwill ensureconsistencyandseamlessservicedeliveryacrossall customertouchpoints. (3)Revenue:OvertheSeventhPlanperiod,weexpectto collectKshs6,106billionofcorerevenues–Exchequer revenues,RoadMaintenanceLevyFund(RMLF)andRailway DevelopmentLevy(RDL)–requiringanannualrevenue growthof17.2percent. 1.6Assumptions SuccessfulimplementationoftheCorporatePlanis contingentonthefollowingkeyassumptions: (a)Economy:Thatthetargetssetinthemacro-economic frameworkoutlinedintheBudgetPolicyStatement2018are achieved. (b)Resources:TheNationalTreasuryensuresthatweare adequatelyfundedtodeliveronourpolicyobjectives. (c)Politicalenvironment:thatthereshallbeaconducive politicalenvironmenttosupportbothouroperationsandthe businesscommunity. (d)Technology:thattherewillbeaconduciveITpolicy environmenttoenableusfullyexploitthepotentialof technology. 1.7OrganizationoftheSeventhCorporatePlan FortherestofthePlandocument,we: •ReviewtheperformanceoftheSixthCorporatePlan •Analyzetheoperatingenvironment–nationalpolicy objectives,PESTEL,SWOTandstrategicrisks •ProvidethestrategicoverviewoftheSeventhPlan •OutlinetheIntegrityStrategy •ProvidethefinancingframeworkforthePlan •Describethemonitoringandevaluationframework,and lastly •Concretizeourinterventionsintheimplementation matrix.
5KRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATION6 2.1.1Strategicthrusts TheSixthCorporatePlanwasguidedbyfourkeythrusts, namely: (1)Shiftingthecustomerserviceparadigmbyimproving serviceaccessibilitythroughservicecentresand technology, (2)Leveragingtechnologytoenhanceservicedeliveryand promotecompliance, (3)Reformingstaffattitudestoshiftfromafocuson enforcementtowardsbuildingtaxpayertrustthrough effectivefacilitation,and (4)Enhancingcustomsfocusonbordersecurityandtrade facilitation. 2.1.2Strategicobjectives Basedontheabovekeythrusts,four(4)strategic objectivesalignedtothefourbalancedscorecard perspectiveswereidentified.Thesewere: (1)Revenue:Enhancingrevenuemobilizationby broadeningthetaxpayerbaseusingsmartintelligenceand risk-basedcompliancestrategies, (2)Customer:Enablingbusinessbyleveragingon technologytoachievefullelectroniccustomerservice leadingtoenhancedoperationalefficiencyandhigh customersatisfaction, (3)BusinessProcess:Strengtheningadministrative capacityandenhancingtransparencyandfairnessthrough organizationalchangeandbusinessprocessoptimization, and (4)People:Creatingastaffestablishmentthatis professional,courteous,accessibleandproactivein respondingtocustomerproblems. Toachievetheabovestrategicobjectives,wehad22key targetsand82keyinterventions.Ofourtargets,4were selectedformonitoringattheNationalleveland11at Ministeriallevel.Weachieved6targetsandcompleted64 interventions,aperformancerateof27and78percent, respectively. 2.2PerformanceoftheSixthCorporatePlan Objectives 2.2.1Revenuetargets BeingtheGovernment’spre-eminentrevenueagency, revenueperformanceisouroverarchinggoal.Table2.2 showstherevenueperformanceagainstforecastsover theSixthCorporatePlanperiod.Italsoshowstheextent towhichtheactualmacroeconomicenvironmentdiffered fromtheforecasts,andtheestimatedimpactofthis varianceonrevenueperformance. Table2.2:RevenueperformanceduringtheSixthCorporatePlanperiod 2015/162016/172017/18 Planperiod (2015/16-2017/18) Revenuetarget(Kshsbn)1,212.61,431.81,541.24,185.6 Customstaxes373.5462.0484.971,320.5 Domestictaxes834.3963.81,051.82,849.9 Othertaxes4.86.04.415.2 outofwhich(o/w)Exchequer1,165.41,337.61,453.33,956.3 o/wAgency47.294.387.96229.5 AnnualPerformance1,200.21,365.31,435.34,000.8 Customstaxes386.0443.5469.971,299.5 Domestictaxes810.2917.6961.92,689.7 Othertaxes3.94.13.411.40 (o/w)Exchequer1,136.81,273.11,340.13,750.0 o/wAgency63.392.295.1250.6 Variance(Shortfall)(12.5)(66.6)(106.0)(184.8) o/wexplainedbymacroeconomicfactors(26.4)(33.4)(36.2)(96.0) RevenueGrowth(%)12.213.85.110.4 MacroeconomicForecasts RealGDPgrowth(%)6.16.15.35.8 Inflationrate(%)5.75.06.35.7 KshsUSDollar88.491.4103.694.5 US$valueofimports($mn)21,52823,51325,60423,548 Actualperformanceofmacroeconomicvariables RealGDPgrowth(%)5.95.55.05.47 Inflationrate(%)6.58.14.96.5 KshsUSDollar102.1102.5102.4102.33 US$valueofimports($mn)14,89515,59517,35915,950 Estimatedimpactofmacroeconomicvariance (Kshs.bn) (9.4)(33.4)(27.0)(69.8) OuroverallperformanceduringthePlanperiodwas Kshs4,000.8billionagainstthetargetofKshs4,185.6 billion.ThisimpliesadeficitofKshs184.8billionanda performanceof95.6percent,withanaveragegrowth of10.4percent.Theactualcumulativeestimated impactofmacroeconomicvariancewasKshs69.8 billion,accountingfor37.8percentoftheshortfall. VariancesintheinflationratesandRealGDPgrowth ratesledtoforegonerevenueofKshs49,329million andKshs13,860million,respectively. Createastaff establishmentthat isprofessional, courteous, accessibleand proactivein respondingto customerproblems.
7KRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATION8 2.2.2Performanceofothertargets TheperformanceoftheothertargetsisillustratedinTable2.3. Table2.3:Summaryoftheperformanceofothertargets 2.2.3PerformanceinVision2018KPIs •Achieve4millionactivetaxpayers:Weachieved 3.94millionactivetaxpayersrisingfrom1.6millionin 2014/15,only60,000shortofthe4milliontargeted duringthePlanperiod. •Achieveweightedcompliancerateof65percent: Thisisanaverageofregistration,filingandpayment ratesat60,55.5and79.9percent,respectively.We employedaggressivemediacampaignsandsocial mediainteractiontopromoteadoptionofthedigital platform. •Reducecostofcollectionto1percent:Weintended tolowerourcostofcollectionthroughapplicationof austeritymeasuresandautomation.However,thelevel rosefrom1.22percentin2016/17to1.44percentin 2017/18duetoadditionalfundingreceivedforrevenue enhancementinitiatives. •CompleteimplementationofEnterpriseRisk Management(ERM):Implementationofthe5ERM toolsbythebusinessunitsaveraged86percent againstatargetof80percent,anindicationofhigh adoptionratebydepartments. •BecomeLeadBorderAgencyatallBorders:We wereappointedtheLeadBorderAgencyinallthe29 terrestriallandbordersduringthePlanperiod.KRAhas sincetakenovertheleadingroleinthe29landborders includingthe7OneStopBorderPosts. •Attain80percentCustomerSatisfactionrate:Our customersatisfactionindexrosefrom65percentin 2014/15to71.9percentin2016/17againstatargetof 80percent.Theimprovedperformanceresultedfrom customers’satisfactionwithstaffadherencetocore values,efficientresolutionoftaxpayers’complaints, increasedpresenceofourstaffintheHudumaCentres, andimplementationofservicecentres. •Achieve48-hourAverageCargoClearanceTime: Wemanagedtoreducecargoclearancetimefrom 105hoursto59hours,areductionof46hours.The 48-hourtargetwasnotachievedsincethepre-arrival cargoclearanceonlyimprovedfrom25percentto36 percentagainstthe70percenttarget.Theclearance processisexpectedtoimprovewithfullroll-outof iCMS. 2.2.4PerformanceofotherKPIsintheCorporatePlan •Landlordsrecruitment:Atotalof58,934landlords wererecruitedagainstatargetof60,000,representing 98percentperformance.Accesstothird-partydata frombanksandutilityproviderswasinstrumentalin identificationofthelandlords. •Collaborationwithcountiesonrevenuecollection: WepursuedsigningofMoUswithCountiestocollect revenueontheirbehalf,integrationofIFMISwithiTax andenhancingcompliancebytheCountiesandfrom Countysuppliers.Throughtheseefforts,wecollected Kshs2,301millionfromCountysuppliers. •DisputeResolutionthroughADR:TheAlternative DisputeResolutionwasaimedatspeedingup resolutionoftaxdisputesandfreerevenueheldupin dispute.Wewereabletoresolve38percentofallour disputesthroughADR.62percentoftheADRdisputes wereresolvedbyendofJune2018,raisingatotalof Kshs8,008million. •RestructuringofAuditandCompliancefunctions:The functionwasrestructuredwiththeestablishmentof RegionalAuditCentres.However,thebenefitsareyet toberealized.DuringthePlanperiod,Kshs30.9billion wasrealizedresultinginAudittoTotalRevenueratio of0.75percentagainstatargetof5percentoverthe 3-yearplanperiod. •Automation:DuringthePlanperiod,weachieved anautomationlevelof95.7percentandautomation ofindividualtaxpayers’functionsat94percent.We leveragedongovernment’scommitmenttoautomation andongoingintegrationofiTaxwiththeIntegrated FinancialManagementIntegratedSystem(IFMIS), NationalHospitalInsuranceFund(NHIF)andNational SocialSecurityFund(NSSF). •Employeesatisfaction:The2016/17employee satisfactionindexwas67percent,a2percent improvementfromthebaselineindexof65percent in2014,butbelowthe2018targetof80percent.Our adherencetocorevalueswasratedat74percentwith competencescoring77percent,Helpfulranked76per cent,whilebothTrustworthyandEthicalscored71per cent. •Corruptionperception:A2016/17studyindicated thatcorruptionperceptionbytaxpayerswas32per centbasedonEthicsandAnti-CorruptionCommission (EACC)classification.Thisperformancewascloseto the30percenttargetfor2017/18.Thestudyrevealed therewaslowpropensitytoindulgeincorruptpractices andcustomersexperiencelittleornopressurefromour officerstoengageincorruption. Theperformanceresultedfrom customers’satisfactionwith staffadherencetocorevalues, efficientresolutionoftaxpayers’ complaints,increasedpresenceof ourstaffintheHudumaCentres, andimplementationofservice centres. KeytargetUnitof measure Target 2015/16- 2017/18 Achievement 2015/16– 2017/18 2015/162016/172017/18 TargetActualTargetActualTargetActual Revenueperspective Recruitmentof landlords No60,00058,93420,00029,57020,00016,97820,00012,386 Revenuecollected fromcounty suppliers Kshs.(mn)2,3002,301N/AN/AN/A17.92,3002,283.5 Revenuefrom AlternativeDispute Resolution(ADR) process Kshs.(mn)13,5008,008N/A512.12,0004,4843,6003,012 Audit/Totalrevenue%50.75N/A0.793.481.2050.28 Businessprocessperspective Automationlevel%10095.793.593.695.695.710095.7 Proportionof individualtaxpayer functionsautomated %10094100901009410094 Disputesbeing handledthroughthe ADRprocess %6662505055556662 Customerperspective Customers accessingservices throughvirtual servicecentres %8080N/AN/A80808080 Filingrateforkey taxes %80-906080708056.59060 Paymentrateforkey taxes %80-9094.380838097.99094.3 Pre-arrival declarationofcargo %703625163512.97036 Peopleperspective Adherencetocore values %8074N/AN/A80748074* Employee satisfaction %8067706580678067* Corruption PerceptionIndex %3032N/AN/A40323032* Employee satisfactionwith training %8060N/AN/A80608060* Customer satisfactionrateis 71.9%
9KRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATION10 2.3LessonsLearnt Table2.4:LessonslearntfromtheimplementationoftheSixthCorporatePlan LessonObservationWayforwardfor7th CorporatePlan Disconnectbetween implementationof interventionsand achievementoftargets Onlysix(6)targetsoutofthe22keytargets werefullymetwithintheplanperiod,translating toanachievementrateof27%.However, strongperformance,78%,oninterventionswas recorded. •Conductmorerealisticandprofessional projectappraisalandevaluationwith evidence-driventargets •Fullyoperationalizethechangemanagement componentsofprojectsandprogrammesto ensurepeopleissuesarealignedtoexpected projectoutcomes. Projectsclosingbefore completionandnew onesbeingimplemented outsidethePlan SeveralprojectsoutsidethePlanwere beingimplemented,whilepriorityoneswere underfunded. Whereinterventionswereincomplete,the causesweremainlyoperationalinnaturerather thantheexpectedunderfunding. Adoptprogrammeandprojectmanagementgood practicetoensuresuccessfulimplementationof projects Lackofannualand quarterlytargetsfor effectivemonitoring of6th CorporatePlan initiatives Developmentofannualimplementationplans hamperedbylackofannualtargetswhichin turnaffectedmonitoringoftheinitiatives •Ensuredepartmentalannualplansare developed •Ensurestricteradherencetoplanningcycles, targetsandtyingbudgetallocationtoannual plans •Strengthenplanning,monitoringand evaluationfunctions DatamanagementProvisionofaccurateandtimelyinformationand data ImplementationofthealreadyapprovedData ManagementStrategyandFramework Ineffective interdepartmental collaboration Timelyreporting,settingandagreeingontargets wherespecificrolesandtargetscutacross •Enhancedinterdepartmentalcollaboration ensuringplaninitiativesareclearlyallocated toadepartment •Developandimplementframeworksfor interdepartmentalcollaboration CHAPTER3 3.1Introduction TheimplementationofthisCorporatePlanisintandemwith theNationalDevelopmentPlan,Vision2030,anditsthird five-yearMediumTermPlan2018-2022(MTP3).MTP3has theoverarchingobjectiveofmovingthecountrytoahigh growthtrajectorywithbroadbasedandinclusivegrowth, fosteringfasterjobcreationandreducedinequalityand poverty.Attheregionallevel,MTP3alsofocusesonmeeting Kenya’sobligationsundertheSustainableDevelopment Goals(SDGs)andtheAfricaUnionAgenda2063. WithintheoverallframeworkofVision2030,the Government’sBigFourAgendaidentifiestheimmediate priorities.Thesearei)increasingmanufacturingto15per centofGDP,ii)achieving100percentfoodandnutrition security,iii)achieving100percentUniversalHealthCare (UHC),andiv)implementingnew500,000affordablehouses programme. 3.2PESTELAnalysis PESTEL(Political,Economic,Social,Technological, EnvironmentalandLegal)analysisallowsustoassessthe wideroperatingenvironmentduringtheSeventhPlanperiod. 3.2.1Politicalenvironment Intheabsenceofelectionsanditsattendantpolitical instabilityduringthePlanperiod,thekeyfactorsincludethe following: •TraderestrictionsandreforminlightoftheBigFour Agenda:Thisrequires,(a)stricterpolicingofimports totacklecounterfeitswhilesimultaneouslyrequiringa relaxingofsomecontrolstorestrictmis-declarationand under-declaration(suchas,domesticPre-Verification ofConformity–PVoC–formotorvehiclestopromote Mombasaasaregionaltrans-shipmenthub),and(b) improvedbusinessclimatetoachievetheAgenda throughimprovementsinthetradingacrossborders regime,andhencepressureoncomplianceefforts. •Expectedchangeoftaxpolicyenvironmentoverthe Planperiod:Mostimportantofall,theIncomeTax Actisbeingreviewedandisexpectedtobeeffective withinthefirstyearofthePlan.Amoremodernized Actwillfacilitatetaxadministration,whiletherevision processwillalsoprovideanopportunitytoreducethe considerablerevenuelossthroughtaxexemptions, remissionsandothertaxexpenditures. •Bureaucracy:ThemostrecentKenyaBusiness OPERATINGENVIRONMENT Adoptprogramme andproject management goodpracticeto ensuresuccessful implementationof projects Overthemediumterm(2018/19- 2020/21),Kenya’seconomicgrowth isexpectedtoaverage6.4percent. Thisgrowthwillbedrivenbythe‘Big Four’investmentinitiatives,continued sustainedinvestmentininfrastructure, andcontinuedrecoveryintourism, amongotherfactors. EnterpriseSurvey(2013)ratedtaxadministration asamongthelessbureaucraticchallengesfacedby business.However,customsadministrationinKenya facesamoreseriouschallengethantheSub-Saharan African(SSA)average. •Geopolitical:Kenyahastwoofthemostfragile statesintheworldasneighbours–SouthSudan andSomalia.Furthermore,theregionisdominated byotherfragilestates(e.g.Burundi)andotherLeast DevelopedCountries(LDCs).Operatinginsucha fragileenvironmentwillimpactKenya’stradewithits partners,callingforvigilantsecurityinterventionatthe bordertocontroltradeandillicitflowofarms. 3.2.2Economicdevelopment Globally,theaverageGDPisexpectedtoincreaseduring thePlanperiod.InSSA,GDPgrowthisexpectedtopick upfrom2.7percentin2017to3.3percentin2018and 3.5percentin2019,partlysupportedbyarecoveryin growthoflargercommodityexporters,suchas,Nigeriaand SouthAfrica.Strongercommoditypriceswerewitnessed attheendof2017withoilpricesrisingbyover20per cent.However,oilpricesareexpectedtotaperoffoverthe mediumterm. Overthemediumterm(2018/19-2020/21),Kenya’s economicgrowthisexpectedtoaverage6.4percent.This growthwillbedrivenbythe‘BigFour’investmentinitiatives, continuedsustainedinvestmentininfrastructure,and continuedrecoveryintourism,amongotherfactors. TheKenyaneconomyfacesanumberofchallenges, someexistingandsomeemergent.Taxingthecash-based informalsectorcontinuestoposeachallenge.Foritspart, thedigitaleconomy,whileopeningupnewopportunities
11KRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATION12 SWOT Table3.1:SWOTanalysissummaryforKRA Strengths •Provencapacitytomobilizerevenueevenineconomic downturns •PartnershipswithotherGovernmentbodiesandprivate sector •Highlevelsofautomationinallaspectsofservice •Skilled,professionalandmotivatedstaff •QualitystandardsunderpinnedbyISOcertification Weaknesses •Systemavailabilitynotuptocustomerrequirements •Persistenceofintegritychallenges •Taxpayerinformationnotalwaysuptodate •Lackofintegrationacrossourtaxsystems •Failuretoinstitutionalizearisk-basedcompliance system •Inadequateworkenvironmentinborderandremote stations •Skillsgapsinemergingspecializedsectors Opportunities •Post-electionenvironmentallowingforlegislativeinitiatives thatexpandthebaseandfacilitatetaxadministration •RegionalintegrationwithrespecttoSingleCustoms Territory(SCT)andtherevisedEACCMA •Modernizedlegalframework(Taxstatutes) •Increaseddigitizationexpandingthescopefordataand electronicdriventaxcompliance •Increasedinterestofdevelopmentpartners–Domestic ResourceMobilization(DRM) •MultilateralExchangeofInformationallowingtargetingof TransfersPricingandIllicitFinancialFlows •CollaborationwiththeCounties Threats •Terrorismandregionalinstabilityincreasingpotential forsmugglingandillicittrade •Largecash-basedeconomyandexpandinginformal sector •Potentialforcybercrimeonoursystems •Challengeintappingrevenuepotentialfromthe growinge-commerceincludingcrossborder commerce •Inadequatefundingunderminingstaffinglevels, complianceandmodernizationefforts •Lowtaxmoraleduetoperceptionofmisuseoftaxes collected STRENGTHSWEAKNESSESOPPORTUNITIESTHREATS suchas,providingthird-partydata,comeswithitsown setofchallenges,includingnewbusinessmodelsbuilton mobileandweb-basedtransactions.Theissueofthedigital economyisbothaneconomicaswellasatechnological phenomenon. Withregardtothefiscalframework,fiscalpolicywillbe dominatedbytheneedforfiscalconsolidationduringthe 2018/19-2020/21period.Keyfiscaldevelopmentsinclude raisingrevenuefrom18.3percentto19.2percentofGDP in2020/21,reducingexpenditureandnetlendingto25.5 percentofGDPin2021/22,andreducingthedeficitfrom 7.2percentto3percentofGDPin2021/22.Meetingthe fiscalconsolidationtargetswillenablethecountrytoreduce itsdebtlevelswithpublicdebtexpectedtodeclinefrom 53.0percentto43.8percentofGDPin2021/22. Anothereconomicaspectinvolvesdevelopmentsin RegionalandGlobalTaxandCustoms.Withregardto internationalTreatiesandConventions,Kenyahasbeen amemberoftheGlobalForumonTransparencyand Exchangeofinformationontaxmatterssince2010.In 2016,thecountrybecamethe94th jurisdictiontojointhe MultilateralConventiononMutualAssistanceonTax Matters.Theconvention’sprimaryobjectiveistotackle BaseErosionandProfitShifting(BEPS). OnRegionalTradeArrangements,specificallytheSingle CustomsTerritory,Kenyahasbeenattheforefrontof implementingtheEastAfricanCommunity(EAC)Single CustomsTerritory(SCT)protocolswhichhasbeenshownto havesignificantlyreducedtransittimetoinlandcountries. Inaddition,paymentoftaxesatthefirstpointofentryhas reducedtheincentivefordiversionoftransitintothelocal market. 3.2.3Socialanalysis Kenyaleadstheregioninyouthunemploymentat17.3per cent(WorldBank,2016).Kenya’sunemploymentchallenge hasbeenblamedonsluggishgrowthofformalsectorjobs andthishasledtotheinformalsectorcreatingthebulk ofemploymentopportunities.Thiscallsforustoinnovate waysofexpandingthetaxbasetoincreasecompliance levelsinthissector.Whereas54percentofKenyanshave ataxcompliantattitude(Afrobarometer,2013),similarly, ourinternalsurveyfoundthat51percentofthetaxpayers wouldstillpaytaxesintheabsenceofenforcement, anindicationofvoluntarycompliance.Oureducation programmeswillthereforeincorporateinformationonhow taxesareutilizedtoensuretaxpayersarewellinformed. 3.2.4Technologicalanalysis Aswebecomeafullyautomatedorganization,thedigital frontierwillalsosetthetechnologicalfrontierforus.Inthis regard,thekeytechnologicaladvancesthatwillimpacthow wedobusinessare: •Growingdigitizationoftheeconomy:theEconomic Survey2018showsthattherewere42.8millionmobile phonesubscribersbyDecember2017andthatmobile moneytransactionstotalledKshs3,638billion,well overtwicetherevenueswecollectedin2017/18. Furthermore,upto34percentofthesetransfers werepersontoperson,asubstantialamountofwhich relatetoinformalsectortransactions.Aswebuildup ourthird-partydatacapacity,wewillbeincreasingly abletotracknon-taxedincomesthatwerepreviously hiddeninthecasheconomy, •Dataanalytics:Aswefullyautomateourrevenue systemsandlinkthemwithotherGovernment systems,wewillincreasinglybeabletoexploit theexpansionofdatathathasbeenwitnessedas digitizationoftheeconomyexpands.However,tobe abletoexploitthisdata,wewillneedtoexploitthe advancesrelatedtoBusinessIntelligence(BI)toolsand machinelearningpotentialwhileensuringthedatais clean. •Cyber-threats:Thedownsideofincreaseddigitization oftheeconomy,automationoftaxadministration andonlineaccesstoourservicesisincreasedriskof cybercrime.Thisisparticularlyimportantwithrespect todiversionoftaxestonon-officialaccounts,theft oftaxpayerinformationandhackingintosystemsto changetaxpayeraccounts,especiallytaxdebt. 3.2.5Environmentalanalysis Wewillcontinuetocomplywiththerelevantlawsand regulationsrelatingtodisposalofprohibited,substandardor restrictedgoodsasprescribedintheNationalEnvironment ManagementAuthority(NEMA)Act.OnEACCustoms ManagementAct2004,wehavetheresponsibilityof ensuringthatprohibitedandrestrictedgoodsdonotenter thecountryasoutlinedintheSecondandThirdSchedules oftheAct. EnvironmentalManagementandCo-ordination (ControlledSubstances)Regulations,2007aimedat regulatingtheproduction,tradeanduseofcontrolled substancesandproducts.Wewillthereforeensurethat importers/exportersadheretotheseguidelines.Electronic Waste(e-waste),whichinvolvesdisposalofelectronicwaste astheybecomeobsoleteduetochangingtechnology,will continuetobeachallengeandwewilladheretothee-waste disposalguidelines. 3.2.6Legalenvironment ThemainRevenueActsthatarelikelytoinfluencethe operatingenvironmentduringthePlanperiodare: (1)IncomeTaxAct:ThenewIncomeTaxActisexpectedto becomeoperationalwithinthefirstyearofthePlan,andwill provideanopportunitytoreducerevenueloss. (2)EACCustomsManagementAct2004:Sinceits inception,anumberofchangeshavebeeneffectedandwith newinnovationsandtechnologicaladvancementsindoing businesstoday,theEACSecretariatwillbeundertaking acomprehensivereviewoftheEACCMA2004andits Regulations. (3)VATAct:TheVATAct2013reducedthenumberofzero- rateditemsforeaseofadministration.However,anumberof theitemswerereintroducedtocushiontheeconomyagainst externalshocks,buttheTaxLaw(Amendments)Bill,2018 removedsomeofthezero-rateditems.Duringthisperiod, wewillworkwiththeNationalTreasurytofurtherreducethe numberofzero-rateditems. (4)ExciseAct:Thegazettementoftheinflationary adjustmentforexcisablegoodswillenableus collectrevenuecommensuratewithinflation. 3.3SWOTAnalysis AnanalysisofourStrengths,Weaknesses, OpportunitiesandThreats(SWOT)enablesus todetermineourcurrentsituation.OverthePlan period,wewillleverageonourstrengthstotake advantageofopportunities,interveneinareas ofweaknessesandusetheriskmanagement frameworktorespondtothethreats.Table3.1 summarizesthecurrentSWOTanalysis.
13KRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATION14 3.4ConfrontationFramework Wewillusethe‘ConfrontationMatrix’frameworkinthe SWOTtoidentifytheissuesthatwecanleverageonto overcomeourweaknessesandrespondtotheexternal environment.Theconfrontationframeworkwillassistus identifyhowtoleverageonourexistingstrengthstotake advantageofopportunities,overcomeourweaknesses topreventusmissingopportunitiesandminimizeimpact ofthreatsandactonourweaknessessothatthreatsare mitigatedagainst.Table3.2representsthematrix. 3.5StrategicRisksandTreatments Thekeystrategicriskslikelytoimpactonourcore businessduringthePlanperiodhavebeenidentified andtheinitiativestomitigatethesameoutlined.Risk mitigationreducestheextentofexposurebyensuringthat ourstrategicobjectivesareachieved. Table3.3belowidentifiesthekeyriskswefaceandthe interventionsbeingputinplacetomanagetherisks StrengthsWeaknesses (Wewilluseexistingstrengthstotakeadvantage ofopportunities) •PartnerwithotherMDAs,theNationalTreasury andstakeholderstopushforlegislation supportingrevenuemobilizationandreducing compliancecosts •Expanddigitalplatformtoexploitgrowing digitizationofeconomy, •MobilizeresourcesfromDevelopmentPartners •Leverageonourstrengthwiththemultilateral exchangeofinformationtotackleillicitfinancial flows •CollaboratewithCountiesandpursueMoUsto collectrevenuesonbehalfofCounties •Engagetheinformalsectorassociationsto improvevoluntarycompliance (Wewilltackleourweaknessestopreventus missingopportunities) •UseICTstrategytotacklesystem weaknessesandexploitincreased digitizationofeconomy •Mainstreamethicsandintegrityintoour operations. •Usedevelopedpartnerinterestto mobilizefundingtotacklesystem shortcomings •Institutionalizecompliancerisk management (Wewilluseexistingstrengthstoreduceprobabilityand impactofthreats) (Wewillactonourweaknessestomitigate threats) •Implementacyber-commandcentreto secureoursystemsanddata •Improveworkenvironmentandsecure ourborderposts •Tackleintegritychallengestominimize scopeforcashbasedbusinesses •Employmoderntechnologytoensure taxpayerinformationremainsuptodate •Integratesystemstoallowfor‘single’ viewoftaxpayer,improvecustomer serviceandlimitscopeforevasion •Institutionalizecorporatewiderisk-based compliancesystemtooptimizeuseof resources“intackling”evasionrisk •Buildcapacityinnewskillsand specializedsectorstominimizetax exposure •LobbytheNationalTreasuryforadequate fundingtodeliverservicesefficiently Table3.2:ConfrontationMatrixfromSWOTanalysis StrategicRisksRiskMitigationInitiatives/Interventions 1TaxFraud:Companiesandindividualscontinueto manipulatetheirrecords.Significantuseof‘missing traders’togeneratefakeinvoicesandillegalproduction andtradeinexcisablegoodsunderminesourefforts toimprovecomplianceandprotectionofsocietyfrom harmfulgoods. i.Integrateoursystemstoallowfor‘singleview’oftaxpayer ii.Institutionalizecorporatewiderisk-basedcompliancemanage- ment iii.ImplementTaxInformationManagerSystem iv.Review,upgradeandexpandthecapacityoftheExciseGoods ManagementSystem(EGMS) v.Undertakerobustintelligencecollection,utilizationandinves- tigation vi.InstitutionalizeDataDrivenCompliance 2DigitalEconomy:Rapidglobaldigitalizationhas transformedthewaybusinessestransactandincreases thescopeforcertainactivitiesthatarenotvisibletothe taxadministrationleadingtopotentialrevenueloss. i.ExpansionofICTinfrastructureplatformtoexploitthegrowing digitalizationoftheeconomy ii.Leverageonautomationandpartnershipstodevelopan e-commercestrategy 3CrossborderTaxAvoidanceSchemes:Multinational andlargecompanieswhichpredominantlyoperateand makeprofitsinKenyacontinuetousesophisticated schemes,suchas,transferpricingandaggressivetax planningtoavoidorsignificantlyminimizetheirtax obligationsinKenya. i.Establishclosecollaborationglobally,especiallyintaxation,of digitaleconomyandmultinationals ii.OperationalizationoftheRiskDifferentiationFramework(RDF) iii.Utilizationofmultilateralexchangeofinformationprovisionsto tackletaxevasion 4Smuggling:Instabilityandunderdevelopmentofsomeof ourneighbouringcountriesfacilitatessmugglingacross ourporousborders. i.UseEACCentralizedPlatform(CP)forinformationanddata exchangeinterface ii.WorkwithMulti-AgencyTaskForcetotacklesecurity,smug- glingandillicittrade iii.ImproveBorderManagement 5GlobalCybercrimeandCyberSecurityRisks: Increasedautomationhasexposedustoglobalcyber securitythreatsthatcouldundermineintegrityofourdata systemsandcompromiseconfidentialityofinformation andtheresultantbusinessdisruptionduetounavailability ofoursystems. i.Implementacyber-commandcentre ii.ImplementCyberSecurityManagementtodetect,deterand preventanyintrusions iii.EnhanceBusinessContinuityandDisasterrecoveryplanning 6IntegrityChallenges:Integritychallengesinour organizationcontinuetounderminelevelsoftrustand confidenceinourtaxsystemaffectingwillingnessofthe publictocomply. i.Usetechnologytominimizestaffcontact ii.Mainstreamethicsandintegrityinallouroperations Table3.3:RiskMatrix •Developnewandinnovativetoolstotackle potentialrisksfromexpandedincentive regime •Usecash-basedeconomystrategy •Leverageonautomationandpartnershipsto developane-commercestrategy •Usemulti-agencytaskforcetotackle security,cybercrime,smugglingandillicit tradechallenges, •Useautomationtominimizeoperatingcosts OpportunitiesThreats
15KRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATION16 3.6StakeholderAnalysis Table3.4belowshowsasummaryofstakeholderanalysis. Table3.4:SummaryofstakeholderanalysisCHAPTER4 4.1Introduction Basedonourroleinmeetingthenationalpolicy objectivesandourinternalgoals,thefollowingfour strategicthrustsweredeterminedtoguidethisPlan: (i)Enhancedrevenuethroughtaxcompliance, (ii)Improvedbusinessclimateandcompetitiveness, (iii)Enhancedefficiencyinouroperations,and (iv)Improvedpublictrustandserviceorientationofour staff. Buildingonthestrategicthrusts,thefollowingarethe expectedstrategicoutcomes: i)Enhancedrevenuethroughimprovedcompliance, ii)Improvedbusinessclimatewithrespecttotaxationand tradingacrossborders, iii)Dataandintelligencedrivenorganization,and iv)Publicconfidenceintheintegrity,professional competenceandcustomerfocusofourstaff. Theabovestrategicoutcomeswillbeachievedthrough implementationofanumberofstrategies,keyamong them: i)Taxbaseexpansion ii)Reducingillicittrade iii)Customerserviceimprovement iv)ImplementingthethirdICTstrategy v)Robustresearchanddataanalytics vi)Staffexpansionand vii)Enhancingintegrity. STRATEGICGOALS StakeholderCustomers’expectationsOurExpectationsfromcustomers PrimaryCustomer: Taxpayers •Efficientandeffectivecomplaints handling •Convenientautomationsystems •Customersupportservices(callcentres) •Expedientandefficientrefundprocesses •Timelyservice •Lowcompliancecosts •Adherencetotaxlaws •Compliancewithfiling,reporting andpayment •Information •InputduringRevenueActslegal reforms •Feedback SecondaryCustomers GovernmentofKenya •Revenuecollection •Enforcementoftaxlaws •Tradeandinvestmentfacilitation •Protectionofconsumersandthe environment •Bordersecurity •Integrationofsystemse.g.IFMIS, NSSF,NHIF,Counties •Thirdpartydata •Timelylegislationoftaxlaws Stakeholders •Professionalorganizations •Businessassociations •Internationalagencies •CountyGovernments •MDA’s •Employees •Specialgroups •Regionalpartners •Serviceproviders •Media •Developmentpartners •Accesstotimely&accurateinformation •Seamlessprocesses •Seamlessintegrationofsystems •Timelyservices •Timelypayments •Clearpoliciesandprocedures •Fairadministrativeprocedures •Facilitation •Transparentprocesses •Supportintegrity •Strategicpartnerships •Timelyprovisionofgoodsand services •Adherencetostatutoryregulations •Provisionofqualitygoodsand services •Transparentprocesses
17KRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATION18 TaxHeads2018Estimatesofrevenue 2017/18 (Actual)2018/192019/202020/21 2018/19- 2020/21 ImportDuty93,713119,352132,098150,035401,485 IncomeTax659,021841,938941,6351,098,0352,881,608 ValueAddedTax356,777464,215508,825585,9801,559,020 ExciseDuty167,958218,960241,131276,304736,395 OtherTaxes15,70517,94718,81621,16757,930 ImportDeclarationFees26,18929,96733,66237,752101,381 RailwayDevelopmentLevy20,78024,71925,62928,36678,714 RoadMaintenanceLevy73,66868,44671,87275,468215,786 OtherAgency21,42724,45523,73025,19273,378 TreasuryRevenue161 TOTALCOREREVENUES1,435,3991,809,9991,997,3992,298,2996,105,697 REQUIREDGROWTH(%)26.110.415.117.2 FORECASTNOMINALGDPGROWTH(%)12.712.813.112.9 4.2StrategicObjectives 4.2.1Revenueperspective STRATEGICOUTCOME:Enhanced revenuethroughimprovedcompliance OVERARCHINGGOAL:Meeting theGovernment’srevenuetargets througharisk-basedcompliance frameworkinanequitable,efficient andeffectivemanner OverthePlanperiod,weareexpectedto collectKshs6,105,697million.Thecore revenuesaretheExchequerRevenues, RailwayDevelopmentLevy(RDL)andthe RoadMaintenanceLevyFund(RMLF). Therevenuesareexpectedtogrowby anaverageof17.2percentoverthe Planperiodcomparedto12.9percent projectedfornominalGDP.Therevenue forecastsareshowninTable4.1. Table4.1:Revenueforecastsfor2018/19-2020/21(inKshsmn) Table4.2:Taxgapforkeytaxheads Whenrevenuegrowthisexpectedtoexceednominal GDPtheneithernewtaxpolicymeasuresarerequired orareductioninvarioustaxgaps–theestimated differencebetweenthepotentialtax(giventhetax policyinplace)andtheactualcollections.Overthe years,wehavebenefitedfromvariousstudiesonthe taxgapinKenya.Table4.2showsthemostrecent resultsoftaxgapanalysis: Thetaxheadsshownintable4.2accountfor90per centofourcorerevenues.Thesetaxgapsimplythat roughly30percentofthetaxesdueinKenyaarenot collected–equivalentto6.6percentofGDP. Toreducethetaxgapandachieverevenuegrowth abovethenominalGDPgrowthrate,wewillimplement thefollowingstrategieswithpotentialforsignificant revenuegrowth: i)Taxbaseexpansion, ii)Datadrivendecision-making, iii)Robustintelligencecollectionandinvestigation, iv)Effectivedisputeresolutionmanagement,and TaxYearCompliancegap(in%) VAT201845 CorporateIncomeTax201517.6 PersonalincomeTax2016/1734.3 ImportDuty2017/1835.6 ExciseDuty2017/1815.2 v)Strengtheneddebtandaccountsmanagement. 4.2.1.1Taxbaseexpansion OurfocusovertheSeventhPlanperiodwillbetoraisethe numberofactivetaxpayersfrom3.94millionto7million,an additional3.06milliontaxpayers.Wewilltarget: •Anadditional418,000individualtaxpayersdrivenby normalgrowthoftheeconomybasedonthe3.2million taxpayerswhofiledtheirtaxreturnsin2017/18, •Anadditional10,500corporatebodiesbasedon normaleconomicgrowthbasedonthe78,000 corporateswhowerecompliantin2017/18, •The1.56milliontaxpayerswithSingleBusiness Permits(SBPs)whowerenotinthepreviousTurnover TaxRegime, •The25,000professionalswhoarenotinthetaxnet, •40,000individualstradingonline, •Recruitmentof66,000landlords, •The430,000registeredcompaniesthatarenotseento beactiveinthesystem, •511,000informalsectorplayers. Keyinitiatives: i)Developingandimplementingacasheconomystrategy totackletheinformalandmicro-enterprisesector, ii)Implementingastrategytoimprovecomplianceinthe professionalsectorfocusingonentertainers,doctors, engineers,lawyersandconsultants, iii)Enhancingcomplianceofregisteredcompaniesthatare activebutnon-compliantorfilenilreturns, iv)Developingane-commerceandm-commercestrategy, v)DevelopingandimplementingaRealEstateStrategy, vi)CollaboratingwithotherGovernmentagenciesto enhancethe“one-stop”shopconcept, vii)Integratewithothersystemsincluding:Landsdata andBusinessRegistrationServicessystem,mobiledata (mobiletelephonyregistrationdetailsandmobilemoney transfers,suchas,MpesaandAirtelMoney),Business RegistrationServices(BRS),MinistryofLandsInformation System(LMIS),CadastralDatabaseandNationalSecurities ExchangeCentralDepositorySystem(CDS),and viii)EngagingCountyGovernmentsonPresumptiveTax complianceandcollectionofownrevenues. 4.2.1.2Data-drivendecision-making Wewillusedataandtechnologytodrivecompliance initiatives. Keyinitiatives: i)Strengtheningresearchanddataanalyticsfunctionsto supportcomplianceactivities, ii)DevelopingandimplementingadatadrivenVAT ComplianceStrategyaimedatreducingtheVAT compliancegap, iii)Implementingacompliancemanagementmodelthat segmentsclientsbysectorandaccordsinterventions basedoncompliancelevelandhistory, iv)Developingandimplementingdataandinformation sharingmechanismsunderthevariousExchangeof InformationAgreements. 4.2.1.3Robustintelligencecollectionandinvestigation Weshallimplementarobustprosecutionandintelligence driveninvestigationframework. Keyinitiatives: i)ImplementingtheIntelligenceGatheringSystem(IGS)to provideananonymousreportingsystem, ii)Settingupadigitalforensiclaboratorytofacilitatethe examinationofdigitaldata, iii)Settingupacyber-commandcentretoenhancedata security, iv)Enhancingintelligence-driveninvestigationwithafocus onprosecution, v)Enhancinglaboratorytestingservicesforimproved compliance, vi)ImplementingaCaseManagementSystem,and vii)Improvingourcollaborativearrangements’withother Governmentandprivateagencies. 4.2.1.4Moreeffectivedisputeresolutionmanagement SincetheoperationalizationofAlternativeDispute Resolution(ADR)in2015,over191caseshavebeen resolved.OvertheSeventhCorporatePlanperiod, measureswillbetakentoenhanceitsoperationalefficiency andeffectiveness. Keyinitiatives: i)StrengtheningandrestructuringtheADRfunctionthrough capacitybuilding, ii)ReviewingtheADRframeworktomakeitmoreeffective, and iii)Carryingoutregularstakeholderengagementstocreate awarenessonbenefitsofADR. 4.2.1.5StrengtheningDebtandAccountsManagement Ouraimistoreducethedebttorevenueratioinlinewith internationalbestpracticelevels.Thiswillbeachievedby addressingthefollowingdebtcollectionchallenges: i)Rapidgrowthrateofdebtportfolio, ii)Unreliabledebtdata, iii)Significantdebtnotautomated,and iv)Difficultiesintracingsomeofthedebtorsandtheir assets. OverthePlan period,weare expectedto collect Kshs6,105,697 million.
19KRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATION20 Keyinitiatives: i.)ImplementingtheCorporateDebtManagement Strategy, ii.)FullyutilizingthedebtmoduleiniTax, iii.)Fasttrackingthedebtrecoveryprocesstimelines,and iv)Usingdataanalyticstofacilitatedebtcollection. 4.2.2Peopleperspective STRATEGICOUTCOME:Publicconfidenceinthe integrity,professionalcompetenceandservice orientationofourstaff OVERARCHINGGOAL:Acompetent,performance driven,customerfocusedandmotivatedstaff Achievingthisstrategicoutcomerequiresusto(i)Livethe TECHcorevalues;(ii)beappropriatelyskilled;and(iii)be serviceoriented,focusedonservingthecustomer. Belowarethekeyinterventionstoachievethestrategic outcome. Keyinitiatives: i)Staffexpansionprogramme, ii)Staffmanagementanddevelopment, iii)Corporateculturechangemanagement,and iv)Workenvironmentimprovementprogramme. 4.2.2.1Staffexpansionprogramme Duetolimitedfunding,thecurrentstaffestablishmentof 6,906isfarbelowtherequired14,555staff.Someofthe areasofunderstaffingincludetaxpayerservices,border management,debtfunction,refundsfunction,research, disputeresolution,andtaxbaseexpansion.Table4.3 belowshowsthecurrentandproposedstaffproportions. RecruitmentoverthePlanperiodisexpectedtomove usclosertotheOrganizationforEconomicCo-operation andDevelopment(OECD)ratios. Table4.3:Taxadministrationstaffdistributionbyfunction FunctionOECDRatios(%)KRACurrentRatios(%)KRAProposedRatios(%) 1Registration/Services14 6359.3672Processing17 3Audit32 4Debt&Enforcement108.49.7 5Dispute41.41.4 6Support2330.921.9 Total100%100100 OvertheSeventhCorporatePlanperiod,wewillundertake variousinitiatives: Keyinitiatives: i)Completionoftheprocessofimplementingthe departmentalstructuresalignedwithTransformation, ii)Recruitmentofanadditional3,900stafftoraisethestaff establishmentto10,806(Table4.4),and iii)LobbyingtheNationalTreasuryforincreasedfundingfor staffing. 4.2.2.2Enhancestaffmanagementanddevelopment Keyareasoffocusinthisinterventionwillbetraining, leadershipdevelopment,performancemanagement, successionmanagementandknowledgemanagement. TheKenyaSchoolofRevenueAdministration(KESRA) willbeouranchortrainer.Specificinterventionsineachof theseareaswillhelpraisetheemployees’satisfactionlevel to80percent.Consequently,wewillimplementvarious initiativesoverthePlanperiod. Keyinitiatives: i)Revampingourtrainingandskillsenhancement programmethroughKESRA, ii)Enhancingourleadershipdevelopmentprogramme, iii)Implementingrevampedsuccessionmanagement programme, iv)Enhancingstaffperformancemanagement, v)Implementingastaffmotivationprogramme,and vi)Institutionalizingknowledgemanagement,ensuringwe haveaknowledgedrivencultureandraisingthecurrent scorefrom23to55percent. 4.2.2.3Corporateculturechangemanagement Toensurethatourchangeprogrammeisconsistentwith ourstrategicinitiatives,wewillundertakevariousinitiatives. Keyinitiatives: i)ImplementationofChangeManagement(CM)Policyand Guidelines, ii)UndertakinginternalsurveystoidentifyandcloseCulture &CMgaps, iii)Implementationofkeyenablingprojectstosupport enterpriseCM,and iv)Establishmentandtrackingofrelevantmetrics,and measuringtheimpactofculturechangeprogramme. 4.2.2.4Workenvironmentimprovementprogramme OurfocusduringthisPlanperiodistoimplementawork environmentimprovementprogrammethattargetskey ‘pain’areasidentifiedintheworkenvironmentbaseline surveyof2017.Weexpectthatimplementingthefollowing interventionswillraiseourstaffsatisfactionwiththework environmentfrom64to75percent,basedonthevarious initiatives. Keyinitiatives: i)Standardizationofworkenvironment,withaparticular focusonupgradingourremoteandborderstations, ii)Deploymentofastrategicpropertyportfoliodevelopment programme, iii)Review,developmentanddeploymentofefficientand costeffectivefacilitiesandlogisticsservices, iv)ImplementationofanIntegratedSecuritySolution, v)ImplementationofanAssetandFacilityManagement System, vi)DevelopmentandimplementationofEmployee-Self Service,and vii)ImplementationofSharedServicesbyconsolidating andstreamliningCorporateSupportServicesFunctions. 4.2.3Customerperspective STRATEGICOUTCOME:Improvedbusinessclimate withrespecttotaxationandtradingacrossborders OVERARCHINGGOAL:Achieveaquantumleapin customerservice Keyareasoffocusinthisinterventionwill bestaffrecruitment,training,leadership development,performancemanagement, successionmanagementandknowledge management. Ouraimistoraise customersatisfactionto 80percent.80%
21KRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATION22 Fromthe2013EnterpriseSurvey,theareaswewillneedto actontoimprovethebusinessclimateare: •Integrity:Kenya’sintegrity-relatedchallengesareat parwithSSAcountries,butmediumfirmsfacehigher levelsofintegrity-relatedproblems. •Taxinspection:Numberofvisitsrequiredtotaxofficials arewellbelowtheSSAaverage,butthereismore emphasisonlargefirms. •Customs:Largefirmsaresignificantlymoredependent onimportedinputsandtakelongerthantheaverage SSAfirmtoclearcustoms,whilelargeandmedium firmstakelongerthantheSSAaveragetoclear customsinKenyawhenexporting. Ourinterventionstoachievehighlevelsofcustomer service,improvethebusinessclimateandthecountry’s competitivenesswillthereforebebuiltaround: i)Addressingissuesarisingfromtheenterprisesurvey throughaCustomerServiceImprovementFramework, ii)Improvingbordermanagementtoreducethelevelofillicit trade, iii)ImplementingaPayingTaxesprogrammefocusingon automationandthetransformation, iv)ImplementingaTradingAcrossBordersprogramme, v)RestructuringVATrefundsmanagementalongbest practicelines,and vi)Reducinguncertaintybyensuringclarityandsimplicityin rulesandminimizingscopeforarbitrarybehaviour. 4.2.3.1CustomerServiceImprovementFramework TheattainmentofCustomerServiceImprovement frameworkinitiativesiscentredonfour(4)themes,namely ServiceAccessExpansionStrategy,CustomerIntimacy, BusinessValueandOperationalExcellence. Keyinitiatives: i)ServiceAccessExpansionStrategy:OverthePlanperiod, weintendtoavailservicestoallcountiesandsub-counties throughservicecentres,customercaredesks,alternate contactcentresandHudumaCentres. ii)CustomerIntimacy:Togainuniquevalueproposition edgeinbuildingever-lastingrelationships,wewillhavethe followingkeyinitiatives: •DesigningandimplementingaCustomerEngagement Frameworkandtaxawarenessstrategyfordifferent taxpayersegments, •EstablishingandimplementinganInteractive Communicationstrategywhichiscustomeroriented andadaptedtocustomersentiments,and •Establishingandimplementingastructuredand measuredTaxKnowledgeDisseminationFramework. iii)BusinessValue:OverthePlanperiod,wewilltakethe followingmeasurestoboostourbusinessvalue: •Scalingupbrandacceptanceandreputationthrough quicktomarketcommunicationmethods,public relationsandeffectivemediamanagement, •Developingandimplementinganenterprise-wide stakeholderengagementstrategyandpolicy guidelines,and •EnhancingInternationalCooperationforsupportive partnershipsanddrivestrategicrepresentationto influenceandbenefitfromglobaltaxpracticesthat enhancerevenuegrowth. iv)Operationalexcellence:Inpursuitofaugmenting operationalexcellence,wewilltakethefollowingmeasures: •DevelopinganddrivingaServiceExcellence Programmethatwouldenhancecustomerappreciation ofservicedelivery,and •Adoptingamulti-channelled,butcostoptimal, approachtocustomerservicedelivery. 4.2.3.2ImprovedBorderManagement Thisinterventionisaimedatimprovingsecurityatthe borderstationsandreducingthelevelofidentified contrabands/illicittradethroughamulti-agencyapproach. Toachievethis,weshallimplementthefollowing: Keyinitiatives: •Undertakingbaselinesurveytoestimatethecurrent levelofillicitflows, •RobustoperationalizationoftheNationalInter-agency framework, •StrengtheningthePVoCprogramme, •Operationalizingthree(3)OneStopBorderPosts (OSBPs), •IntroducingNon-Intrusiveverificationtools–scanners, K9sandActivationofRiskProfiling(APIs)tools, •Integratinginternationalandregionalcustomssystem: implementationofRealTimeMonitoringSystem (RTMS)andManifestManagementSystem(MMS)inall stationsandinterlinkwithotherenforcementnetworks; i.e.CustomsEnforcementNetwork(CEN),Interpol,and NationalCustomsEnforcementNetwork(NCEN), •Operationalizingthree(3)JointOperationCentresat JKIA,KilindiniandNamanga, •Establishingstrategicinlandroadblocksandcarrying outofpatrols,and •Acquiringandoperationalizingmobilecommandunits andbodyworncameras. 4.2.3.3PayingTaxesProgramme OurobjectiveoverthePlanperiodwillbetoachieveatop 50positioninthePayingTaxesRankingbyreducingthe numberofpaymentsfrom26to13andthetimetaken from185to132hours.Thiswillbeachievedthrough implementationofthefollowingkeyinitiatives: Keyinitiatives: •ReducingthenumberofpaymentsbyintegratingKRA iTaxsystemwithotherGovernmentsystemstoallow forjointpayments.PriorityintegrationsarewithNTSA, CBK,IFMIS,Ecitizen,NSSF,NHIFandtheCounties. •ReachinganagreementwiththeCountyGovernment ofNairobiforKRAtocollectNairobi’sSingleBusiness Permit(SBP)feesalongsideothertaxesiniTax,and •Fast-trackingtheimplementationoftheelectronicaudit selectionprocesstoflagoutpossibleauditcases. 4.2.3.4TradingAcrossBorders Ourobjectiveistoachieveatop50positingintheTrading AcrossBordersRankingthroughafocusonreducing documentarycompliancecostsforexporters,andreducing borderanddocumentarycompliancetimetoimporters. Keyinitiatives: •ImplementingthePortCharter–fullimplementation ofourcommitmentswithemphasisonpre-arrival clearanceandjointverification, •ImplementingfullyandrollingoutiCMS,including integrationwiththeSingleWindowSystem, •Implementingintegratedscannerstrategyfocusingon non-intrusiveinspection, •ImplementingtheRegionalElectronicCargoTracking System(RECTS)toensureelectronictrackingoftransit cargo, •VerifyingjointlythecargoatInternationalAirportsand OneStopBorderPosts(OSBPs)toreducetimetaken atverification,and •ScalingupInlandContainerDepot(ICD)Embakasi operationstofurtherdecongesttheportofMombasa andensurethatallgoodsarebeingclearedeitherat theportsorICD–notattheContainerFreightStations (CFSs). 4.2.3.5VATRefunds TheIMF’sTaxAdministrationDiagnosticAssessmentTool (TADAT)requiresthatVATrefundsarepaidwithoutundue delaysuchthatpaymentordisposalof90percentof claimsisdonewithin30days,bothintermsofnumbers andvalueofclaims.IffundsareavailableduringthePlan period,weshallpaywithin30daysforcasesthatdonot requirepre-audit,allgreenchannelcasesandclaimswhich issueshavebeenresolved. Toeffectivelyandefficientlyreducedelaysinrefundsclaim processing,fromanaverageof133to60days,weshall implementthefollowing: Keyinitiatives: •IntegratingiTaxwiththeiCMSforseamless confirmationofexports, •ImplementingTaxInvoiceManagementSystem(TIMS), •Reviewingandautomatingthecurrentmanualrefunds riskratingframeworkiniTaxtofacilitatecategorization ofclaimantsintoGreen,AmberandRedChannels, •Reviewingandconsideringtheimplementationof creditutilizationacrosstaxheadsiniTaxtoreducethe numberandvalueofrefundclaims, •Restructuringoftheprocessofexportrefundssothat lowriskclaimsareautomaticallypaid, •LobbyingtheNationalTreasurytochangetheVAT refundprocesssuchthatVATispaidtotheExchequer netofrefunds,and •Enhancingcapacityinthedivisiontospeedup processingofclaims,mainlydebtvalidationandaudit processes. 4.2.3.6Reductionofuncertaintyinadministrationof taxstatutes Toreduceuncertaintyintheapplicationoftaxlawand minimizescopeforarbitrarybehaviour,wewillundertake thefollowingkeyinitiatives: Keyinitiatives: •Applyinglegislationinlinewiththeletterandspiritof thelaw, •Providingguidelinesandsafeguardsforearly identificationandsanctionofnon-complianttaxpayers, •Providingclarityontaxpositionsasearlyaspossibleto Weseektoeffectivelyandefficiently reducedelaysinrefundsclaim processing,fromanaverageof133to 60days
23KRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATION24 complianttaxpayers, •Usingproportionalityinenforcement,and •Ensuringthepresenceofawell-functioningmediation process. 4.2.4BusinessProcessPerspective STRATEGICOUTCOME:Dataandintelligencedriven organization OVERARCHINGGOAL:Dataintelligencedriven businessprocesses Toachievethisstrategicoutcome,ourinterventionswillbe builtaroundthefollowing: i)Implementationofthepost-2018ICTstrategy, ii)ImplementationoftheDataGovernanceFramework, iii)BusinessContinuityandISO9001:2015Maintenance, and iv)Organizationalrestructuringthroughtransformation. 4.2.4.1Implementationofthepost-2018ICTStrategy IntheSixthCorporatePlanperiod,weachievedahigh degreeofautomationforthecorerevenuesystems, customerserviceplatformsandinternalsupportsystems. Theautomationlevelachievedbytheendoftheperiod was95percent.TheThirdKRAWideICTStrategy (2018/2019–2020/2021)hasidentifiedseveralstrategic objectivesandinitiativestosupportcorporateobjectives intheSeventhCorporatePlanasfollows: Keyinitiatives: •Enhancingexistingsystemstoofferintegrated, simple,cost-effectiveandreliableservicestobe achievedthrough: (a)Finalizingongoingbusinessautomation initiatives, (b)ImplementingtheRequirementsCentreof Excellence(RCoE)andbuildBusinessAnalysis capabilitytomanagerequirementsandsystem enhancements, (c)ImplementingEnterpriseServiceBusand ApplicationProgrammingInterfaces, (d)Finalizingenterprisesystemsandapplications architecture, (e)Enhancingmobile,onlineandsocial-media basedcustomer-facingandpaymentsplatforms withaprovisionofaudioassistanceforpersons withdisabilitiesandonline/personalassistance functionalities,and (f)Implementingemergingtechnologiesforbusiness enablementincludingXWiki,VOIP/IPphones,big dataanalytics,micro-servicesandblockchain technologies. •ImprovingITgovernancethroughthefollowing initiatives: (a)DevelopmentandimplementationofanIT governanceframeworktodeterminebusinessvalue createdfromITinvestments, (b)DevelopmentandimplementationofaProject PortfolioManagementstrategy, (c)AttainmentandmaintainingofISO27001 certification, (d)Implementationofexternalsecurityassurancefor ITinfrastructureandservices, (e)Buildingofcapacityandscalinguptechnology/ICT ResearchandDevelopment,and (f)LeveragingonOriginalEquipmentManufacturer’s ResearchLaboratoriesandUniversityCollaboration/ NetworkingtoinnovateITandincreasebusiness valueofIT. 4.2.4.2ImplementationofDataGovernanceFramework Dataisthelifebloodofdigitaltransformationasitenables provisionofvaluableinsightsforfact-baseddecision- making.ThisnecessitatedthecreationoftheCorporate Dataofficetocoordinateandmanagecorporatedatawith therequisitelevelofprivacyandsecurity,andtobuild confidenceinthequalityofdataforimprovedbusiness decision-making.DuringthePlanperiod,thefollowing interventionswillbeimplemented: Keyinitiatives: •OperationalizingtheCorporateDataOffice, •ImplementingtheDataWarehouseandBusiness Intelligence(DWBI)solution, •Developingandimplementingthirdpartydata framework,including: (a)Gazettingrulesandrequirementstoallowusto accessthirdpartydatafromkeyrelevantsources, (b)Implementingbigdatacapabilitiestoacquire, store,secure,validateandutilizethirdpartydata,and (c)Buildingupanalyticalcapacitytoutilizethethird partydata Implementation ofthepost-2018 ICTStrategy •Tacklingthechallengeofinadequatedataliteracy amongstaff,and •Developingandimplementingastrategyforcleaning upandmaintainingcredibleMasterandTransactional Data. 4.2.4.3BusinessContinuityandISOMaintenance Toenhanceorganizationalresiliencetodealwithpotential disruptionsandmaintainISOcertification,wewill implementthefollowing: Keyinitiatives: •Identifyingprioritizedservicesandestablishmentof businesscontinuityrequirements, •EnhancingICTDisasterRecoverypreparedness throughupgradeofTimesTowerDataCentre, •PursuingcertificationtoISO22301:2012Standardon BusinessContinuityManagementSystems(BCMS), •ImplementinganIntegratedManagementSystem(IMS) tostreamlinetheseveralSectorSpecificISOStandards beingimplemented, •AchievingISO9001:2015RecertificationinMarch 2020,and •Maintenanceofthestandardsthroughinternalaudits, managementreviews,andSurveillanceaudits. 4.2.4.4OrganizationalRestructuring Ourorganizationalrestructuringispremisedonour Transformationwhoseimplementationcoincideswiththe Strategyperiod.Weareredesigningouroperationstotake advantageofthedigitalcapabilitiestodrasticallyreduce thecostoftaxcollectionwhileincreasingrevenue.Our TransformationAgendafocusesonthefollowingthematic areas: i)Wellequipped,skilledandmotivatedstaffdeliveringhigh qualityservicesinamodernworkingenvironment, ii)RedesigningtheKRAServiceDeliveryModelthus transformingKRAtoatrulycustomer-centricorganization throughprovisionoftaxservicesthataresimple,accessible andwell-coordinatedtofostertaxpayercompliance, iii)DataandResearch-basedTaxComplianceprocesses, iv)IntelligenceandRiskbasedCustomsProcesses enablingfaster,cheaperandmoreconvenientcargo clearance, v)DataGovernanceandInformationManagementthrough provisionofhighqualitydata, vi)FacilitativeLegalandInternalPolicyFrameworkto enableKRA’stransformationtoadataandintelligence- driventaxadministration,and vii)StreamlinedIntelligence,InvestigationandAssurance functionsforefficientTaxAdministration. Thekeyinterventionsundereachoftheseven(7)Thematic Areaslistedabovehavebeenincorporatedwithinthefour balancedscoredperspectivesinthisStrategicPlan.Within theorganizationrestructuringstrategy,thefollowingkey initiativeswillbeimplemented: Keyinitiatives: •AlignmentoftheOrganizationalStructurewithKRA’s Transformationforimprovedefficiencyinservice delivery, •TransformationoftheLegalServicesandBoard CoordinationDepartmentintoaModernLawFirm toensureoperationalefficiency,effectivenessand stakeholdersatisfaction, •Streamliningofthecorporatepolicyfunctionintoa ModernTaxConsultancyFirmforoperationalefficiency andenhancedrevenuecollection. •ImplementationofBusinessProcessManagement (BPM)Framework,and •ImplementationofBusinessEnterpriseArchitecture (BEA)Framework. TheOrganisationalStructure DuringthisSeventhPlanperiod,wewillimplementan organizationalstructurethatisinconformitywiththe requirementsofafullyautomatedorganization.Thefirst stepinthisdirectionhasalreadyoccurredwithnew departmentalstructuresbeingapproved.OverthePlan period,theAuthoritywillcompletetheprocessofrealigning itsdepartmentalstructuretothenewparadigm. NotesonthenewSeventhCorporatePlanStructure(Figure 4.2): i)Departmentalstructuresalignedtofunctionsinthe transformedworkingenvironment.Thereisadrastic reductioninstaffperformingmanualtransactionprocessing rolesandanincreaseinstaffatthefrontlineoffering requisitecustomerservice. ii)CorporateAccountManagementFunctioncreated forefficientTaxpayerAccountsManagement,Debt EnforcementandRefundsManagement. iii)CorporateDataOfficecreatedwithinSIRMDepartment todefineandimplementthecorporateDataGovernance Frameworktoensureprovisionofhighqualitydatafor effectivedecision-makingandbusinessoperations. iv)TheTransformationLeadershipOfficecreatedand mergedwiththeCommissionerGeneral’sOperationsOffice forefficiencyofservicedeliverybytheCommissioner General’soffice.
25KRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATION26 Figure 4.1: Our Organization Structure during the Sixth Corporate Plan Period KRA Board of Directors Deputy Commissioner Internal Audit Department Commissioner General Commissioner Domestic Taxes Department Commissioner Customs & Border Control Department Commissioner Corporate Support Services Department Commissioner Strategy, Innovation & Risk Management Commissioner Legal Services & Board Coordination Commissioner Intelligence & Strategic Operations Commissioner Investigations & Enforcement Head Kenya School of Revenue Administration Deputy Commissioner Marketing & Communication KRA Regional Coordinators (5 Deputy Commissioners) Deputy Commissioner Operations & Programmes Management Office Figure 4.2: Organization Structure for the Seventh Corporate Plan Period KRA Board of Directors Deputy Commissioner Internal Audit Department Commissioner General Commissioner Domestic Taxes Department Commissioner Customs & Border Control Department Commissioner Corporate Support Services Department Commissioner Strategy, Innovation & Risk Management Commissioner Legal Services & Board Coordination Commissioner Intelligence & Strategic Operations Commissioner Investigations & Enforcements Head Kenya School of Revenue Administration Deputy Commissioner Marketing & Communication KRA Regional Coordinators (5 Deputy Commissioners) Deputy Commissioner Corporate Account Management Function Deputy Commissioner Transformation Leadership Office & CG’s Operations Office
27KRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATION28 Figure4.2:OrganizationStructurefortheSeventhCorporatePlanPeriod Department 2017/18 Numbers Proposed Numbers RecruitmentBasedonProductivity 2018/192019/202020/21 1DomesticTaxesDepartment2,3694,515382381354 2CorporateAccountManagement313411171616 3CustomsandBorderControl1,7395,708658657633 4CorporateSupportServicesDepartment1,3571,792807571 5Strategy,Innovation&RiskManagement194389403335 6InternalAuditDepartment327210105 7IntelligenceandStrategicOperations80321424040 8MarketingandCommunication384557333030 9LegalServicesandBoardCoordination95210303020 10CG&TransformationLeadershipOffice25101181410 11Regions(RC’sOffices)1835553 12InvestigationsandEnforcement185200544 13 KenyaSchoolofRevenueAdministration (KESRA) 115244222220 Total6,90614,5551,3421,3171,241 TotalStaff8,2489,56510,806
29KRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATIONKRA-7TH CORPORATEPLAN(2018-2021)REVENUEMOBILIZATIONTHROUGHTRANSFORMATION30 STRATEGICOUTCOME:Publicconfidenceinour integrity,professionalcompetenceandservice orientation. 5.1Introduction IntheSeventhPlanperiod,wehavebrokenwithrecent traditionbyoutliningaspecificchaptertodealwith integrity.Thereareseveralreasonswhywefeelthe needtoarticulateanddrawattentiontoourintegrity interventionsduringthisPlanperiod.Theseinclude: (1)Recognitionofthespecialprominenceofintegrity inourbusiness;oneofourcorevaluesistobeethical: Thisrequiresustoactwithintegrity,transparencyand honesty.Ourcommitmenttothisvalueisunderpinnedby identifyingthestrategicoutcome:PublicTrustthrough Integrity,ProfessionalismandServiceOrientationofour staffthatrequiresustofocusonintegrityasamatterof course. (2)Thecriticalroleplayedbyintegrityinachieving nationalpolicyobjectives(tiedtotheLeadershipand IntegrityprovisionsoftheConstitution(Chapter6)which isgiveneffectintheLeadershipandIntegrityAct,aswell astheinternationalobligationsarticulatedinSDGno.16 (coveredinchapter1).SDG16requiresustobecome anaccountable,effectiveandtransparentinstitution, andtoeliminatecorruptionandbribery.Furthermore,as agovernmentagency,weareexpectedtoplayarole ineffortstoreduceillicitfinancialandarmsflowand strengthenrecoveryofstolenassets.Theserolesrequire officerswithhighdegreeofintegrity. (3)Recognitionthatintegritychallengeshavenegative implicationsonrevenuemobilizationandthusour missionandvision.Theintegritychallengealso underminesourabilitytoserveourcustomersefficiently. Indeed,Table4.2showswhereintegritychallenges compromiseservicedelivery.Henceourabilitytoachieve oneofourstrategicpriorities–ImprovedBusiness ClimatewithRespecttoTaxationandTradingAcross Borders–isalsocompromisedbyintegritychallenges. Anexternalsurveyconductedin2016/17revealed thattheoverallcorruptionperceptionindexreduced significantlyfrom52.7percentin2014to32percentin 2017,animprovementof20.7percent.Inaddition,East AfricaBriberyIndex(EABI),computedbyTransparency International(TI),indicatedthattheaggregatecomposite indexontaxsectorreducedto12.9percentin2017 from23.1percentin2014,anegativevarianceof10.2 percent.However,asshowninTable5.1belowfromthe externalsurvey,westillhavesomedistancetogoinall aspectsofcontrollingcorruption. OurfocusontheintegrityfrontoverthePlanperiodis tomovefromanenvironmentwhereintegrityisassured throughprogrammes(enforcement)toonewhereethical valuesarelivedandseentobelivedvalues.Weappreciate thatforustoachievethisobjectivewewillneedto: i)Putequalemphasisoncomplianceandethics, ii)Increasetheuseoftechnologytotackleintegrity challenges, iii)Stepupourcommunicationwithourstakeholders,and iv)Workwithpartners:KRAhassignedMoUswiththe EthicsandAnti-CorruptionCommission(EACC)aswellas stakeholderorganizationssuchasKIFWA.Thereisscope foradditionalcollaborationwithbothpublicandprivate agencies. 5.2StrategicInitiatives Ourspecifictargetsaretoreducethevariouscorruption indicesinTable5.1tosingledigitlevelsoverthisPlan period.Thiswillrequireanimprovementrateabovethat achievedoverthepast3years.Wewillutilizeallthe optionsidentifiedabovetoachievethisgoalandimplement thefollowinginitiatives: i)Creationofawarenessforthestakeholders, ii)Efficientinter-agencycollaborationinthefightagainst corruption, iii)Corruption-relatedaudits, iv)Staffinvestigation,and v)Systemreviewsandautomation 5.2.1Creationofawarenessforthestakeholders Keyinitiatives: •Enhancingstaffengagementthroughcustomized trainingandfocusedgroupdiscussions, •Developingandimplementingastructuredanti- corruptiontrainingcurriculum, •Developingacommunicationstrategyontheintegrity programme, •Developingandimplementinganti-corruptionpublic informationcampaign, •Involvingthemediainthefightagainstcorruption, •Integratingmandatoryintegrityreviewsaspartof ongoingautomationprocesses, •Anchoring‘EthicalDisclaimer’inourpolicies, frameworksandsystemsthroughreviewstoensure theyareintegrity-driven,and •Carryingoutpubliceducationontheuseofthe IntelligenceGatheringSystem(IGS)andtheimportance ofreportingcorruptionandtaxevasionpractices5.2.2 Efficientinter-agencycollaborationinthefightagainst corruption 5.2.2Efficientinter-agencycollaborationinthefight againstcorruption Keyinitiatives: •Strengtheningcooperationandexchangeof informationwithotheragencies, •SigningofintegritypactsandMoUswithkey stakeholdersatnational,regionalandinternational levels,and •Carryingoutjointinterventionswithrelevant Governmentagenciesinthefightagainstcorruption. 5.2.3Corruptionrelatedaudits Keyinitiatives: •Undertakinglifestyleauditsonstaffbasedondefined criteriaofselection, •Integratingcorruptionrelatedauditsinouraudit frameworkthroughinformationsharingacross departmentsonschemesrelatedtotaxevasionand malpractices,and •Conductingbackgroundchecksatthepointofstaff recruitmentandpromotions. 5.2.4Staffinvestigation Keyinitiatives: •Expeditinginvestigationonallegationsofstaff involvementincorruption, •Conductingintegritytestingoperationsand investigationstouchingonKRAstaff,and •Deployintelligenceunit/teamdedicatedtocollectionof intelligenceonintegrityrelatedissues. 5.2.5Systemreviewsandautomation Keyinitiatives: •Reviewprocesses,procedures,workpracticesand policiestoidentifyweaknessesandloopholes,and •Automateprocessestoenhanceefficiencyinservice deliveryandsealcorruptionloopholes. CHAPTER5 INTEGRITYPROGRAMME Table5.1:Corruptionperceptionsurveyreport,2016/17 Average Score(%) Average Score(%) 2013/142016/2017 CorruptionMagnitude/SpreadIndex60.537 CorruptionPressureIndex50.5633 CorruptionPracticeIndex55.0033 CorruptionExpectationIndex44.8626 OverallCorruptionIndex52.7332
Draft 7th corporate plan
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Draft 7th corporate plan
Draft 7th corporate plan
Draft 7th corporate plan
Draft 7th corporate plan
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