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For allownces for staff going out of kenya let say for a month...is there a limit on how much they can spend per day? what does the law say for tax purpose?....kindly help

Per diem [cap470 s5(2)(a)] : Refers to payments in respect to subsistence, travelling, entertainment & other allowances while employee is on official duties.

Per-diem is not taxable on the employee if it is reasonable & supported by documentary evidence. The Commissioner - KRA, has the final say on this. Per-diem of 2k or less per day does not require proof.

For International travel a per diem policy is adequate for the purpose.

Per diem of more than 2k needs to be on a reimbursement basis and hence fully supported with receipts. However excessive claims may be difficult to defend. In practice the commissioner where a per diem policy is in place, may consider this as adequate.

The per diem more than 2k should it be taxed without proof of receipt.