Question

How can a person living with disability apply for a tax exemption form for his/her business

Answer 1

Tax Exemption for PWDs

Persons living with disability are granted a tax exemption on their monthly or annual income.

This exemption applies to the first Kes. 150, 000 per month or for the first Kes. 1.8 M per annum.

 

What documents are required while applying for an Exemption Certificate?

1. Duly filled Income Tax Exemption form 1 and 2.
2. Copy of Disability Assessment Report from government gazetted hospitals with the Director of Medical Services signature and remarks from AFYA HOUSE LG 29. Also attach ophthalmology report signed by a consultant ophthalmologist from a government hospital for visual disability, psychiatric report signed by a consultant psychiatric from a government hospital for mental disability and Audiology report signed by a consultant ENT from a government hospital for hearing disability.
3. KRA PIN Certificate (iTax).
4. Copy of National Identity Card.
5. Copy of NCPWD Disability Card.
6. A certified copy latest pay slip where applicable, or proof income  (e.g. Pensioners)
7. Original letter from employer where applicable, clearly stating the nature of disability and how it affects the employee’s productivity at place of work.
8. Rent Schedule or copy of business permit where applicable.
9. Tax Compliance Certificate.

For RENEWAL OF EXEMPION, in addition to the listed requirements, applicants should attach a copy of the expired income tax exemption certificate and latest disability assessment report.

NOTE:

• Exemption process for the individuals has been fully automated on iTax platform.
• Acknowledgement slip is no longer a requirement.
• The application (consisting of the aforementioned requirements) should be submitted by the taxpayers to the NCPWD direct.
• The Council will lodge the application (on behalf of taxpayers) on iTax to KRA for approval and the Exemption Certificate will be sent to the taxpayers email addresses with a copy to the Council.
• In the new era, the TSO will only be advising the taxpayers on the above procedure.

Kenya Disabled Persons Car Import Tax Exemption Requirements

• Application letter addressed to the commissioner of customs services
• Original medical certificate from a registered doctor
• Original letter of recommendation from the Association for the physically Disabled Of Kenya or The National Council Of Persons With Disabilities
• Copy of driving license with class ?H? endorsement
• Bill of lading for the vehicle
• Invoice/proforma invoice for the vehicle
• Tax compliance certificate/Tax exemption certificate
• Cash remittance transfer slips used to pay for the vehicle (i.e. proof that payment for the vehicle was made by the applicant)
• Bank statement for the last six months
• Test drive in using the modified vehicle (specially designed to suit the nature of the disability) in the presence of a customs officer
• Where the applicant has previously been granted exemption on a vehicle under this category, subsequent exemption shall not apply unless such person has used the motor vehicle so imported on exemption for a period of 4 years and tax has been paid for the vehicle upon which exemption had been previously granted

 Getting an Exemption Certificate

Download and fill forms 1 and 2.

Log into iTax to apply and attach the verification documents.