The Persons with Disabilities (Income Tax Deductions and Exemptions) Order, 2010 (Legal Notice No. 36 of 2010) provides that a Person with Disability (PWD) may apply to the Commissioner through the National Council for Persons with Disabilities (the Council) for exemption from income tax of the first one hundred and fifty thousand shillings of their total income per month.
Kenya Revenue Authority has noted that many taxpayers are
not aware of the application procedure for this tax exemption leading to delays
in processing exemption certificates for qualifying applicants. We therefore
wish to inform members of the public that the application process for income
tax exemption for persons living with disability is as follows: -
Step 1: An application is lodged at the Council by
filling the prescribed form (Form 1) which is available at the
Council’s and KRA offices and can also be downloaded from the respective
websites. The form should
be accompanied with the relevant documents in support of the application, which
include: -
- A
medical report
- A
letter from the employer (where applicable)
- Disability
membership card
- Tax
Compliance Certificate
- Proof
of income (P9A in the case of employment income)
- Copy
of Identity Card
- A
copy of the expired certificate (in the case of an application for
renewal).
Step 2: Upon receipt of the application, the Council
will arrange for the Vetting Committee to assess the applicant and give their
recommendation to the Commissioner on the applicant’s eligibility for
exemption.
Step 3: Where the exemption is recommended, the Council
uploads the application on iTax on behalf of the applicant for further
processing by the Commissioner. A system generated acknowledgement number is
sent to both the applicant and the Council.
Step 4: The Commissioner will ascertain the correctness
and completeness of the application and if satisfied, a tax exemption
certificate will be issued to the applicant through their registered email.
Where the application is not approved, the applicant and the Council are
notified via email, giving reasons thereof. Applicants who are dissatisfied
with the decision of the Commissioner may appeal to the Cabinet Secretary for
the National Treasury through the Council.
The Persons with Disabilities (Income Tax Deductions and
Exemptions) Order, 2010 (Legal Notice No. 36 of 2010) is available on the KRA
website for further information.
