TSC and KRA Under Fire for Unlawful Taxation of Disabled Teachers Despite Lawful Exemption
For the past two months, the Kenya Revenue Authority (KRA) and the Teachers Service Commission (TSC) have been illegally taxing teachers with disability.
James Torome, the Secretary-General of the Kenya Union of Special Needs Education Teachers (KUSNET), reveals that members are complaining of taxation, despite meeting the exemption standards.
Mr. Torome clarified that the teachers’ frustration stems from a misunderstanding, as the Teachers Service Commission (TSC) does not provide tax exemptions to teachers.
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Torome clarified that the issue at hand revolves around the Kenya Revenue Authority (KRA) providing a certificate of exemption for a duration of five years.
The challenge arises when teachers forget to renew the certificate after its expiration, leading to delays in renewal.
Repeal Act
He insisted that the National Assembly must amend or repeal the KRA Act to ensure that the certificate does not expire.
Torome stated that they have sent the matter to the National Assembly’s Labour and Education Committees in order for MPs to draft an amended bill to the KRA Act.
EALA MP David Sankok asserts that People with Disabilities (PWDs) enjoy exclusion from paying Value Added Tax, but Pay As You Earn (PAYE) exemption is limited to Sh150,000.
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Sankok highlights that individuals, including Members of Parliament earning a million shillings, cannot be exempted, as the PWD Act specifies that PAYE exemption is confined to Sh150,000. Consequently, any income surpassing this threshold is subject to taxation, akin to other Kenyan taxpayers.
Import tax
Sankok also revealed that Persons with Disabilities (PWDs) are exempt from paying vehicle import duty but can only import one vehicle every four years to prevent cartels from exploiting them for tax-free vehicle imports.
Nelson Shavalegi, a disabled teacher at Vihiga County’s Senende Primary School, has been paying taxes for the past ten years.
Shavalegi claims that his efforts to obtain a certificate of exemption were useless. Shavalegi reported that he became disabled a decade ago due to movement problems with his legs.
Despite filling in the necessary documents and receiving approval as a disabled individual, he has been unsuccessful in applying for the certificate of exemption. He mentioned that both KRA and TSC continue to deduct the Pay As You Earn (PAYE) levy from him.
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The tutor, however, alleges that, upon pursuing the matter with TSC, officials instructed him to undergo a medical evaluation at a health center before proceeding to submit the certificate of exemption.
Shavalegi confirmed his disabled status, and he submitted the certificate application in December of the current year after obtaining approval. He anticipates receiving the certificate from Huduma Centre in January of the following year and remains optimistic about the success of his application.
According to Collins Oyuu, Secretary-General of Knut, several disabled teachers have been complaining about being taxed, but his office is awaiting formalization of the matter before taking action.
Several teachers, who requested anonymity, confirmed that they were transferred from Kenya Union of Post-Primary Education teachers (KUPPET) and Kenya National Union of Teachers (KNUT) to KUSNET without their consent. They expressed uncertainty about where to direct their tax complaint.
Torome, on the other hand, stated that teachers have the right to join any union.
Furthermore, he said that some instructors declined to join either organization in order to demonstrate solidarity.
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Furthermore, he said that some teachers hesitated to join either union, only to come up after the unions agreed to a favorable Collective Bargaining Agreement.
Torome mentioned that certain members who haven’t been contributing to their unions or haven’t subscribed to any unions seek to benefit after a particular union has signed a CBA.
Consequently, unions deduct an urgency fee from teachers, distinct from the union fee. Many are expressing concerns about this practice, although teachers cannot be removed from any unions.
Without their agreement, the unions allegedly removed impaired teachers. However, Wabuti, in denial of the allegations, asserted that his union had not taken any impaired teachers off its roster or imposed any deductions that tutors are excused from paying.
Wabuti clarified that People Living with Disability are exempted from specific taxes, including medical assessment fees and other deductions, and the union is fully compliant with these regulations.
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Highlighting their commitment to these guidelines, he noted that a representative for disabled individuals actively participates in all meetings and deliberations.
“There is no way we can deduct what is not required. We have their representative, and he sits in every meeting and deliberations we make. He is there to represent the interests of disabled teachers,” said Wabuti.
TSC and KRA Under Fire for Unlawful Taxation of Disabled Teachers Despite Lawful Exemption
