Daily Nation ­ Wednesday
Date: 09.03.2016
Page 3
Article size: 464 cm2
ColumnCM: 103.11
AVE: 222720.0
Derision at tax law that 'demeans' women
JACQUELINE KUBANIA
@jacqy_oh
[email protected],com
at KRA, most women make their
Legislation
Mr Samuel Njoroge, a 32­
year­old businessman living and
pendent of what their husbands working in Nairobi who has been
might file.
married for eight years, says it is
"Granted that married women ridiculous for men to pay their
own declarations of income inde­
says
husbands
also have Personal identification
are
wives' taxes.
numbers (PIN), most of them do a
"I was not previously aware of
personal declaration, even though this law but I think it is foolish that
responsible
for paying
some husbands do a consolidated
it is in effect to date. Times have
changed. Women should pay their
declaration. For this reason, it's
purely a matter of choice between own taxes because they are earning
their own money," he said.
the couple," she said.
And according to 65­year­old
She added that the contentious
law will be under review soon to Benson Kanyuga, a security
taxes for
their wives
unless the
wife files
her own
make it easier for people to file
their taxes.
guard in Nairobi, what he earns is
not enough to pay for his needs,
let alone the added burden of his
Tax Act of 1974, states that hus­
bands are responsible for paying
"The government has shown wife's tax.
"I have been married for over 40
years and during that time I have
been responsible for most of the
bills my family has incurred, includ­
ing school fees for our children. I
of the Income Tax Act, which is a
process to be spearheaded by the do not think it's fair to ask me to
pay my wife's taxes as well," he
National Treasury," she said.
Indeed, the tax return form said. He, however, added that if
issued by the Kenya Revenue Au­ he made more money he would
thority every year has a category consider paying his wife's taxes.
Women, too, are against having
where a man is required to state
his wife's source of income.
their taxes paid by their spouses.
Should the wife be self­em­
Ms Judy Angwenyi, a 29­year­old
taxes for their wives unless the
latter file their own tax returns.
This means that should a woman
ployed, it is up to the man to
declare her taxes and accept li­
ability for them.
fail to remit taxes, the Kenya
In cases where the wife is em­
its commitment to modernising
returns
the tax statutes and in particular
A law that requires husbands those aspects that complicate tax
to pay their wives' taxes has compliance. For this reason, KRA
been derided by the public is looking forward to the review
as backward and out of touch
with reality, with many saying
it is oppressive and only serves
to subordinate women to their
husbands.
The contentious legislation,
which is contained in the Income
Revenue Authority will go after
businesswoman who declined to
give her marital status, said it is
laws like this that drag women's
progress backwards.
"I am a self­reliant woman and I
ployed, the law does not apply pay my own taxes, thank you very
her husband.
because her taxes are automati­
The law applies if the woman cally deducted from her payslip much. Asking men to pay our taxes
is self­employed and living with by the employer as (Paye As You means that they will treat us as
commodities and they will never
her husband, and is borrowed
Earn (Paye).
respect us," she told the Nation.
from the days when a woman was
The Act only excuses the hus­
She added that as long as a woman
taken to be entirely dependent on
band from paying this tax if the was earning her own money, then
her husband.
woman chooses to file separate tax she has a responsibility to pay her
Once the couple separates or if
returns, but this decision, too, is own taxes.
they keep separate homes, then
at her discretion, meaning that
Ms Cecilia Mueni, too, thinks
the onus is no longer on the man
a married woman could go her that women should pay their own
to pay this tax.
entire married life putting her tax
"The income of a married
taxes. The 38­year­old who says
obligations on her husband's bill; she has been married for around
woman living with her husband
and there is nothing the man can 20 years said it was unfair for a
shall be deemed to be the income
do but pay.
man to take responsibility for
of the husband for the purpose of
Failure to comply exposes the another adult.
ascertaining his total income, and
man to legal repercussions where
According to advocate of the
shall be assessed on, and the tax
he is liable to pay a fine for any High Court Suyianka Lempaa, an
thereon charged on, the husband," unremitted taxes.
aggrieved husband can seek legal
states the Income Tax Act, under
"Where any amount of tax re­ recourse to fight the legislation.
which the law falls.
mains unpaid after the due date, a
"This law is unconstitutional
Although the Income Tax Act
penalty of 20 per cent shall imme­ because the Constitution clearly
has been amended multiple times
diately become due and payable," states that paying tax is an indi­
since it was enacted, the clause
says the Income Tax Act.
vidual civic duty, hence you cannot
requiring husbands to file tax for
A section of the public, how­ make husbands suffer because of
their wives has somehow slipped
through.
ever, thinks this law is outdated their wives' decisions not to pay
According to Ms Alice Owuor, and out of touch with modern day tax. This law must be revised to
a domestic taxes commissioner realities.
reflect the dynamics of a changing
society," he said.
Ipsos Kenya ­ Acorn House,97 James Gichuru Road ­ Lavington ­ Nairobi ­ Kenya
Daily Nation ­ Wednesday
Date: 09.03.2016
Page 3
Article size: 464 cm2
ColumnCM: 103.11
AVE: 222720.0
Ipsos Kenya ­ Acorn House,97 James Gichuru Road ­ Lavington ­ Nairobi ­ Kenya