  We deal with the Cauchy problem for multi-dimensional scalar conservation
laws, where the fluxes and the source terms can be discontinuous functions of
the unknown. The main novelty of the paper is the introduction of a~kinetic
formulation for the considered problem. To handle the discontinuities we work
in the framework of re-parametrization of the flux and the source functions,
which was previously used for Kru\v{z}kov entropy solutions. Within this
approach we obtain a fairly complete picture: existence of entropy measure
valued solutions, entropy weak solutions and their equivalence to the kinetic
solution. The results of existence and uniqueness follow under the assumption
of H\"{o}lder continuity at zero of the flux. The source term, what is another
novelty for the studies on problems with discontinuous flux, is only assumed to
be one-side Lipschitz, not necessarily monotone function.
