The Kenya Revenue Authority has issued a notice on the income tax exemption (relief) for persons with disabilities, which some employers are not properly applying.
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Income Tax Exemption For Persons With Disability
The Income Tax Act, Cap 470 provides that an employer paying emoluments to an employee shall deduct and account for tax (Pay As You Earn) on the payment.
The Persons with Disabilities (Income Tax Deductions and Exemptions) Order, 2010, (Legal Notice No. 36 of 2010), provide…