 |
Disability
is not Inability |
::PWDs ACT on RELIEF AND INCENTIVES
Tax Exemptions for the Persons with Disabilites is one of the
most challenging section of the PWDs ACT 2004. This is especially
as far as government drive for self reliance in tax revenue to
meet its budgetary plans. The section has come face to face with
the resistance on the part of government as it wants all the money
to ensure its revenue targets are met. The government seems to
be dily dallying with the section and has not come out clearly
on the way forward.
Who has powers to do what first to enable the section become operational
and who qualifies for what exemption. What are we being exempted
from and why. Do we become less citizens if exepmted? Do we deserve
to be exempted in the first place? What resource allocations are
being made to ensure selective exemptions does not amount to taxation
without representation?
Anyway how many disabled persons are working to beenfit from
this exemptions? would the governemtn lose soo much in forgone
revenue if exemptions are made? compared with what the government
is providing currently in disability-friendly services would exemptions
pay for it? these are issue which need to be discussed exhaustively.
the government need not only to declare the exemptions but also
include a mandatory five percent of the civil service to be persons
with disabilites.
Exemptions.
35. (1) All persons with disabilities who are in receipt of an
income may apply to the Minister responsible for finance for exemption
from income tax and any other levies on such incomes.
(2) The Minister responsible for finance shall, in consultation
with the Council, assess all applications received under subsection
(1) and make such order thereon, if any, as he deems fit, exempting
then applicant wholly, or to the extent provided by the order,
from income tax or other levies specified therein, and any such
order shall, not withstanding the provisions of any other Act,
have effect according to its terms.
(3) Materials, articles and equipment, including motor vehicles,
that are modified or designed for the use of persons with disabilities
shall be exempt from import duty, value added tax, demurrage charges,
port charges and any other government levy which would in any
way increase their cost to the disadvantage of persons with disabilities.
(4) All goods, items, implements or equipment donated to institutions
and organizations of or for persons with disabilities shall be
exempt from import duties, value added tax, demurrage charges,
port charges and any other government levy which would in any
way defeat the purposes of or increase the cost of the said donations.
Incentives.
36. (1) Any donations, bequest, subsidy or financial aid which
may be made government agencies involved in the rehabilitation
of persons with disabilities or to organizations involved in such
rehabilitation and registered with the Council for the purposes
of this section shall, subject to the provisions of the Income
Tax Act, be allowed as deductions from the donor’s gross
income for the purpose of computing taxable income.
(2) The Minister responsible for finance or other appropriate
authority shall endeavor to provide, subject to the provisions
of any other relevant law, incentives to local manufactures of
technical aids and appliances used by persons with disabilities
including, but not limited to, the following:
(a) additional deductions for labour expenses;
(b) tax and duty exemptions on imported capital equipment;
(c) tax credits on domestic capital equipment;
(d) simplified customs procedures;
(e) unrestricted use of consigned equipment;
(f) employment of foreign nationals;
(g) exemptions from taxes and duties on raw materials; and
(h) access to bonded to manufacturing system.
Credit.
37. It shall be the duty of the Minister responsible for matters
relating to credit unions, co-operatives and other lending institutions
to encourage the extension by such institutions of credit to persons
with disabilities.
Category: Business
<< Back
to business | Back to Disability Kenya
>>
|
