NATIONAL VALUES

AND PRINCIPLES OF
GOVERNANCE
Quality Policy
Statement Vision
Kenya Revenue Authority is A globally trusted revenue
committed to building trust agency facilitating tax and
through facilitation so as to customs compliance
foster Compliance with Tax
and Customs Legislation.
The Authority shall endeavour
to continually improve
service delivery and revenue Mission
collection by meeting the Building Trust through
requirements of ISO 9001:2015 Facilitation so as to foster
International Standard on Compliance with Tax and
Quality Management Systems Customs Legislation
and complying with relevant
Statutory and Regulatory
requirements.

Core Values
Quality Objectives Trustworthy
• Enhancing revenue
We interact with others
mobilization by broadening
in a way that gives
the tax base, combating
them confidence in our
tax evasion and using
intentions and those of the
smart intelligence and
organization
risk based compliance
strategies, Ethical
• Strengthening We act with integrity,
administrative capacity transparency and honesty
and enhancing in everything we do
transparency and Competent
fairness through We possess functional,
organizational change technical knowledge and
and business process skills that ensure and
optimization,Creating a efficiency in the delivery
staff establishment that of our services to our
is trustworthy, ethical, customers.
competent and helpful,
Helpful
• Enabling business by
leveraging on technology We respond to and
to achieve full electronic anticipate client needs in
service leading to a timely, professional and
enhanced operational courteous manner.
efficiency and high
customer satisfaction.

National Values and Principles of Governance

Definitions of Concepts
Values: Values refer to beliefs or ideas shared by
members of the same community, same culture and same
nation. Values are morals and standards of what is good
or bad, and what is desirable or undesirable. Values have
a major influence on a person’s behaviours and attitude
and serve as broad guidelines in an individual’s conduct in
all situations.

National Values: National Values are beliefs of a Nation,

guiding the actions and behaviours’ of its citizen.

Principles of Governance: Principles of Governance are

normative standards that oblige the state to perform its
functions in a manner that promotes general well-being its
people.

The Constitution of Kenya, 2010

The Constitution of Kenya under Article 10(1), provides the
National Values and Principles of Governance binding all
state organs, state officers, public officers and all persons
whenever any of them:
a. applies or interprets the Constitution;
b. enacts, applies or interprets any law; or
c. makes or implements public policy decisions

The Constitution of Kenya under Article 10(2), highlights

the following National Values and Principles of Governance
as follows:
a. Patriotism, National Unity, Sharing and Devolution
of power, The rule of law, Democracy, Participation
of the people;
b. Human dignity, Equity, Social justice, Inclusiveness,
Equality, Human rights, Non-discrimination,
Protection of the marginalized;
c. Good governance, Integrity, Transparency,
Accountability; and
d. Sustainable development.

National Values and Principles of Governance

 NATIONAL VALUES AND PRINCIPLES
OF GOVERNANCE EXPLANATION AS
FOLLOWS:

1. Patriotism
(Uzalendo)
• Refers to love, loyalty and devotion shown to one’s
country.
• It calls for one’s selfless services and sacrifice for the
country.

National Values and Principles of Governance

2. National Unity
(Umoja wa Kitaifa)
• It is a state of oneness which results from shared
values, vision, purpose and aspirations irrespective of
the ethnic, cultural, economic, and religious or any other
superficial status while recognizing diversity.
• It is a choice to work as a team in tracking the challenges
Kenyans face as a Nation.

National Values and Principles of Governance

3. Sharing & Devolution of Power
(Ugavi na Ugatuzi Mamlaka)
• Refers to governance environment in which power,
political, economic and social resources are
distributed between the National and County levels of
government.
• It empowers people at the grassroots to make decisions
on matters that affect them.

National Values and Principles of Governance

4. Rule of Law
(Utawala wa Sheria)

• It is the legal maxim that each citizen and person

within the state should respect and observe the law.
• We must all observe the law for an orderly society.

National Values and Principles of Governance

5. Democracy & Participation of the people
(Demokrasia na Ushirika wa Watu)
• Democracy is a political culture in which all
citizens exercise direct and equal participation
in the running of the affairs of their country.
• Participation is the practice of involving all people in
making decisions which ensures mutual respect and
encourages shared responsibilities.

National Values and Principles of Governance

6. Human Dignity
(Hadhi ya Binadamu)
• Human dignity is honor bestowed on individuals
and people, and the upholding of the individual
rights as spelt out in the Constitution and the Bill of
Rights regardless of one’s status (Article 28).
• It is idea that all human should be treated with love/
respect since they are human regardless of class,
race, gender, nationality, sex, education, religion etc.

National Values and Principles of Governance

7. Equity
(Usawa)

• Encompasses fairness, impartiality, justice and

provision of equal access to national resources
and opportunities regardless of gender, disability,
age, race, ethnicity, religion or status.
• It is not about treating people the same way but
treating people in such a way that the outcome for
each person should be the same.

National Values and Principles of Governance

8. Social Justice
(Haki ya Jamii)
Refers to the enjoyment of the rights that enhance
the wellbeing of an individual in all aspects of their
interaction with one another and promotes solidarity.
• It implies fairness in the society.
• It’s about a society which gives individuals fair
treatment and a just share of benefits of society.

National Values and Principles of Governance

9. Inclusiveness
(Uhusishwaji)
• It affords all people an opportunity to
participate in activities including decision
making which affect their life.
• It makes people feel valued and essential to the
success of a group.
• It promotes sense of belonging among people.

National Values and Principles of Governance

10. Equality
(Ulingano)

• It is the treatment of everyone with equal

measure irrespective of their status such as
gender, religion, social class, tribe or race.
• It also refers to equal opportunities and obligations
for all.

National Values and Principles of Governance

11. Human Rights
(Haki za Binadamu)

• Is the God given inherent inalienable liberties

and entitlements to be enjoyed by all people
and upholding of their rights as spelt out in the
constitution.
• They include:
√ Page 10 of 14
√ The right to life,
√ Freedom of expression,
√ Right to health, housing,
√ Freedom from hunger,
√ Social security,
√ Right for education,
√ Right to development and self-
determination.
• Individuals should respect the human rights of
others.

National Values and Principles of Governance

12. Non-Discrimination
(Kutobagua)
Is the practice of offering services and taking
care of all persons without bias.

National Values and Principles of Governance

13. Protection of the Marginalized
(Kulinda Kundi Lililotelekezwa)
• Is safeguarding livelihood of those who have
challenges or those that do not have a voice in
society.
• It is a deliberate consideration of the weaker
members of the society.

National Values and Principles of Governance

14. Good Governance
(Utawala Bora)
• Refers to having systems and structures through
which the exercise of power and authority can be
controlled or held to account.
• It is prudent management of institutions and resources
by those entrusted with the responsibility of overseeing
them.

National Values and Principles of Governance

15. Integrity
(Uadilifu)
• It is adherence to virtuous moral and ethical
principles.
• This includes honesty, truthfulness, consistency and
moral character both in private and public life.
• It is the quality of being steadfast and consistent
about what is right.
• The will to refuse to engage in corruption and morally
questionable behaviors.

National Values and Principles of Governance

16. Transparency and Accountability
(Uwazi na Uwajibikaji)

• Transparency refers to the requirement to share

information and act in an open manner.
• Accountability is a fact or condition of being held
responsible for one’s actions, conduct and
management of resources.
• This is the requirement to share information and act in an
open manner.

National Values and Principles of Governance

17. Sustainable Development
(Maendeleo ya Kudumu)
Sustainable development is the pattern of resource
use that meets the needs of the present without
compromising the ability of future generations to
meet their own needs.
It is the progress that meets the needs of the present
without compromising the ability of future to meet their
own needs.

National Values and Principles of Governance

 PAT
DEMO
Conclusion PARTICIPA
THE PEOP
All KRA staff and stakeholders should adhere to
the National Values and Principles of Governance
as they execute their duties and obligations INCLUS
respectively to the Nation.

SOCIAL
JUSTICE

PATR
DEMOCRA
PARTICIPAT
THE PEOPL

INCLUSIV
23
S

SOCIAL
JUSTICE

PAT
HUMAN RIG

DEMOC
PARTICIPA
THE PEOP

THE RULE OF LAW

National Values and Principles of Governance
TRIOTISM SHARING AND
DEVOLUTION
NATIONAL UNITY OF POWER
OCRACY HUMAN RIGHTS

ATION OF
PLE
EQUALITY HUMA
SIVENESS
INTEGRITY
THE RULE OF LAW
DIGNI
SUSTAINABLE DEVELOPMENT EQUIT
ACCOUNTABILITY GOOD
HUMAN RIGHTS GOVERN
RIOTISM
NATIONAL UNITY
SHARING AND
DEVOLUTION
OF POWER
EQUALITY
ACY
TION OF EQUIT
LE INTEG

HUMA
ISO 9001:2015 CERTIFIED

VENESS THE RULE OF LAW

SUSTAINABLE DEVELOPMENT DIGNIT

GOOD
ACCOUNTABILITY GOVERNAN
EQUALITY

TRIOTISM
GHTS
SHARING AND
DEVOLUTION
OF POWER
NATIONAL UNITY
CRACY TRANSPARENCY GOOD GOVERNANCE

EQUITY
ATION OF INCLUSIVENESS
PLE
P.O. Box 48240-00100, Nairobi, Kenya
Tel; +254 (020) 4999999
Cell: +254 (0711) 099 999
Email: [email protected]
Website: www.kra.go.ke