How can a person living with disability apply for a tax exemption form for his/her business
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?
- Duly filled Income Tax Exemption form 1 and 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.
- KRA PIN Certificate (iTax).
- Copy of National Identity Card.
- Copy of NCPWD Disability Card.
- A certified copy latest pay slip where applicable, or proof income (e.g. Pensioners)
- Original letter from employer where applicable, clearly stating the nature of disability and how it affects the employee’s productivity at place of work.
- Rent Schedule or copy of business permit where applicable.
- 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.
- 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.