Kenya: KRA's Structural Re-Organization Temporarily Stopped By Court

Kenya Revenue Authority headquarters Times Towers in Nairobi.
28 February 2025

Nairobi — A Nairobi Court has suspended implementation of a new organizational structure at the Kenya Revenue Authority (KRA) amid a petition by the Trusted Society of Human Rights Alliance.

The ruling was made by Justice Bahati Mwamuye of the Milimani High Court's Constitution and Human Rights division.

"Pending the inter partes hearing and determination of the Petitioner/Applicant's Notice of Motion Application dated 24/02/2025, a conservatory order be and is hereby issued staying the implementation by the Respondents and/or the Interested Parties of Phase One and/or Phase Two of the implementation framework for the 1st Respondent's revised organizational structure as communicated in the Communique dated 21/02/2025 issued by the Commissioner General of the 1st Respondent," Mwamuye ruled.

According to the petitioner, KRA's new organizational structure does not adhere to the constitutional principles of public participation, use and/or utilization of public funds money in a lawful manner, and the principles of public service, violating Articles 10, 232, and 236 of the Constitution of Kenya.

The human rights body went on to say that the changes will grow KRA's grading to fourteen tiers (14) from the current ten tiers (10), burdening the wage bill.

"THAT the 1st Respondent has incorporated the Department of Supply Chain Management, Procurement and Internal Audit to the Office of the Commissioner General instead of the Department of Finance which shall amount to a conflict of interest and micromanagement of the procurement and audit processes. This is contrary to the Principles enunciated in the Public Procurement and Disposal Act, and the Public Finance Management Act."

The Court also enjoined interested parties such as the National Treasury, the Public Service Commission, and the Salaries and Remuneration Commission into the case.

"Hearing of the Petitioner's Notice of Motion Application dated 24/02/2025 shall be by way of highlighting of written submissions, and the same shall be on 31/03/2025 at 10:30AM in physical court."

"Ruling on the Petitioner's Notice of Motion Application dated 24/02/2025 shall be on 28/04/2025 at 10:30AM virtually."

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