Persons With Disability

Tax Exemption for PWDs The Persons with Disabilities Act 2003 and The Persons with Disabilities (Income Tax Deductions and Exemptions) Order 2010, forms the legal basis for granting of Income Tax Exemption for persons with disability. This exemption applies on the first Ksh.150, 000 per month or Ksh.1.8 M per annum. To qualify for tax exemption under the cited provisions, the applicant must meet the following criteria: Have a filled and stamped disability assessment report that details the nature of disability from a government gazetted hospital. Be registered with the National Council for Persons with Disabilities (NCPWDs) and in possession of a disability membership certificate. Be in receipt on income that is subject of tax under the Income Tax Act. Undergo vetting by the committee comprising of officials from NCPWD, MOH and KRA and obtain recommendation.   Application Process Access the application for income tax exemption through the National Council of Persons with Disability (NCPWD) portal on e-Citizen, i.e.  https://ncpwd.ecitizen.go.ke/ Attach the documents as instructed, namely; Copy of Disability Assessment Report from a Government gazetted hospital, An expert medical report from a specialist consultant For those in employment; a letter of introduction from your employer where applicable, clearly stating the nature of disability and how it affects the employees activities or for those with business income, a business registration certificate or for those with rental income, a rent schedule or for pensioners, a retirement letter and pension schedule Proof of income, latest payslip/ Rental income/ Bank statement Copy of National Identification Card Copy of National Council of Persons with Disability (NCPWD) Certificate Copy of a valid Tax Compliance Certificate Copy of Kenya Revenue Authority (KRA) PIN Certificate Copy of expired certificate (If it is a renewal) Submit your application through the NCPWD portal on e-Citizen. Attend the physical vetting upon invitation by the NCPWD, which is conducted by a joint panel from MOH, KRA & NCPWD. Upon recommendation of the application by the joint panel, the application is submitted to KRA through the Itax system by NCPWD, on behalf of the applicant. Upon successful upload of the application, a system-generated acknowledgement number is emailed to both the applicant and the Council for fast-tracking purposes The application undergoes further review & processing by KRA within 30 days. If the Commissioner is satisfied with the accuracy and completeness of the application, a tax exemption certificate is issued to the applicant via their iTax registered email. The exemption certificate is valid for a period of five years. Where an application is rejected, both the applicant and the Council are notified via email, citing the reason for the rejection. The applicant has to reapply upon expiry of the five years validity period. The application for renewal is subject to the same process.   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