– to deduct tax upon payment of emoluments to an employee
– to account for tax deducted (on or before the 9th of the month)
– to supply the Commissioner with a certificate prescribed under PAYE Rules.
The penalty is at the rate of 25% of the amount of tax involved or Kshs. 10,000, whichever is greater.
A penalty of 20% will be levied on PAYE tax remaining unpaid after due date.
A late payment interest of 2% per month or part thereof shall be charged on amount of PAYE tax, including the penalty remaining unpaid for more than one month after the due date until the full amount is paid.
So, go to Returns >> File Returns >> Income tax – PAYE >> Download File.
Step 2: Fill out the details of the excel sheet and generate the output – zip file.
Save the zip file on your machine where you can easily access it for uploading.
Step 3: Upload the zip file onto iTax.
Step 4: Generate payment slip for the just submitted PAYE liability.
Proceed to click the Payment button.
Step 5: Pay the PAYE at your local bank