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Hello and welcome to our lesson Today. This course is presented by Kageeko and Associates: Kageeko and Associates assistamp;#39;s Accounting Professionals and Small amp;amp; Medium Enterprises, in their careers and business respectfully, ; to achieve their goals. Our mission is to be the leading accountants, trainers, and business advisers through the adoption of emerging technologies and industry best practices. Our vision is to be the practice of choice in Accounting, Taxation and Training Services in the growing Kenyan market. In this lesson, we will learn all about the Pay as you earn. This is the system of taxing employment income. Later on, we will learn how to file Pay as you earn in iTax. Pay as you earn, is a method of collecting tax from individuals in gainful employment. Pay as you earn is deducted by the employer and remitted to Kenya Revenue Authority on behalf of the employee. As a rule of thumb, all employment incomes are subject to tax with a few exceptions as we will