1. HARNESSING DOMESTIC REVENUE FOR SUSTAINABLE COUNTY DEVELOPMENT 3RD TAX SUMMIT BY BENSON KORONGO, OGW COMMISSIONER - DTD THURSDAY,30TH NOVEMBER 2017 UNIVERSITY OF NAIROBI

2. GROWING ‘OWN REVENUE’ NAIROBI COUNTY NAIROBI COUNTY NAIROBI COUNTY
Budget(FY 2017/18)- Kshs 35.79B
Equitable Share + Grants – Kshs 16.03B(45%)
Own Revenue – Kshs 19.76B(55%)
NAIROBI COUNTY
Parking %
Rates – 28.11%
Business Permits – 18.40%
Building Permits – 8.70%
Billboards &Adverts – 6.12%
Other Incomes – 20.58%
NAIROBI COUNTY
Challenges
Structured vs Unstructured revenue streams
Manual collections
Systems without integration
NAIROBI COUNTY
Gap as Per COB
2015/ B, 23%
2016/17 – 8.64B, 44%

3. GROWING ‘OWN REVENUE’ NAKURU COUNTY NAKURU COUNTY NAKURU COUNTY
Budget(FY 2017/18)- Kshs 14.22B
Equitable Share + Grants – Kshs 11.36B(80%)
Own Revenue – Kshs 2.86B(20%)
NAKURU COUNTY
Property Tax – 26.26%
Business permits – 17.79%
Advertising – 12.20%
Parking Fees – 11.22%
Cess – 5.33%
Other Incomes – 27.20%
NAKURU COUNTY
Challenges
Structured vs Unstructured revenue streams
Manual collections
Systems without integration
NAKURU COUNTY
Gap as Per COB
2016/17 – 1.05B, 40%

4. GROWING ‘OWN REVENUE’ MOMBASA COUNTY MOMBASA COUNTY MOMBASA COUNTY
Budget(FY 2017/18)- Kshs 10.82B
Equitable Share + Grants – Kshs 7.04B(65%)
Own Revenue – Kshs 3.78B(35%)
MOMBASA COUNTY
Land rates and related fees – 22.84%
Clinic cost sharing charges & other services – 14.78%
Road maintenance fees – 13.00%
Sand, Gravel, and Ballast Extraction Fees – 12.91%
Business permit fees – 11.83%
Other Incomes – 24.64%
MOMBASA COUNTY
Challenges
Structured vs Unstructured revenue streams
Manual collections
Systems without integration
MOMBASA COUNTY
Gap as Per COB
2015/16 – 1.11B, 27%
2016/17 – 2.12B, 40%

5. GROWING ‘OWN REVENUE’ KAKAMEGA COUNTY KAKAMEGA COUNTY KAKAMEGA COUNTY
Budget(FY 2017/18)- Kshs 13.56B
Equitable Share + Grants+ Bal. B/F – Kshs 12.55B(65%)
Own Revenue – Kshs 1.01B(35%)
KAKAMEGA COUNTY
Health – 37.15%
Business permits – 16.70%
Cess – 13.09%
Bus Parks – 6.21%
Land Rates – 5.58%
Other Incomes – 21.27%
KAKAMEGA COUNTY
Challenges
Structured vs Unstructured revenue streams
Manual collections
Systems without integration
KAKAMEGA COUNTY
Gap as Per COB
2015/ B, 50%
2016/17 – 0.45B, 50%

6. RE-THINK, RE-MODEL, RE-BUILD
The County Revenue Baseline Study 2015 listed the top 3 opportunities for tapping into the potential of County Revenues as;
Opportunity
Way Forward
Unexploited revenue sources
Re-think expectations from potential revenue streams
Use of ICT in revenue collection
Re-model mode of collection to fully embrace technology
Good infrastructure enhancing business opportunity
Re-build infrastructure(Access, Communication, Health) to spur business activity
NB:
The “Re-” is technology-driven, collaboratively implemented and jointly a ‘Win-Win’ This is sustainable

7. WIN- WIN SOLUTION Capacity Building
Leveraging on Each Other’s Strengths
KRA’s expertise developed over time
County networks
Information exchange
Technology platforms
NB: Expanded Tax base and higher revenue yields are resultant.
REVENUE MOBILIZATION PROGRAMME
TOPICS:
Revenue stream evaluation
Determining revenue targets
Segmentation of payers
Capacity Building
Training of revenue staff in the county
Establish KRA presence(facilitative) in the county premises

8. WIN - WIN SOLUTION Smart Enforcement Involve Technology
Ensure compliance prior to engagement of supplier
Review scope of Tax Compliance Certificate to include verifying compliance with County revenues?

9. SUPPORTING LEGISLATION
The Constitution of Kenya Chapter 12 ,Article 209 (3), Power to Impose Taxes and Charges
The Public Finance Management Act 2012:

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