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.