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KENYA REVENUE AUTHORITY | <strong>2017</strong> EMPLOYER’S GUIDE TO <strong>PAYE</strong><br />
PART IV<br />
END OF THE MONTH PROCEDURE<br />
1. LIST OF EMPLOYEES<br />
The employer should at each month-end list the names of employees from whose pay he<br />
has deducted tax together with the respective amount of tax. The total of this list should<br />
agree with amount remitted by the employer as recorded in his payment slip.<br />
2. ARITHMETICAL OR OTHER ERRORS ON TAX DEDUCTION CARD<br />
Any error made in the original return can be corrected through amending the original<br />
return, which can only be done once within a period of 12 months from the date it was first<br />
submitted. Subsequent amendments can only be done at your KRA station.<br />
3. OBJECTION BY EMPLOYEES<br />
If an employee is not satisfied that the amount of tax deducted by his employer is correct,<br />
he should be advised to seek advice from the Domestic Taxes Department. The employer<br />
will continue to deduct tax on the basis of his calculations until the Commissioner rules<br />
on the objection.<br />
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