In that year Muhando earned a salary of Ksh 16,510 per month. He was entitled to monthly tax relief of Ksh 960. Calculate: (a) Muhando's annual salary in K£ (b) The monthly tax paid by Muhando in Ksh.

Mshahara wa kila mwezi wa Muhando ni Ksh 16,510.

$$\text{Mshahara wa Kila Mwaka (Ksh)} = \text{Mshahara wa Kila Mwezi} \times 12$$ $$\text{Mshahara wa Kila Mwaka (Ksh)} = 16510 \times 12 = 198120 \text{ Ksh}$$

Tunajua kuwa $1 \text{ K£} = 20 \text{ Ksh}$.

$$\text{Mshahara wa Kila Mwaka (K£)} = \frac{\text{Mshahara wa Kila Mwaka (Ksh)}}{20}$$ $$\text{Mshahara wa Kila Mwaka (K£)} = \frac{198120}{20} = 9906 \text{ K£}$$

Mshahara wa kila mwaka wa Muhando ni:

$$\boxed{9906 \text{ K£}}$$

Mshahara wa kila mwaka wa Muhando ni 9906 K£.

• Kiwango cha 1 (1 - 4,512 K£) kwa 2 sh/£: Mapato yanayotozwa kodi: $4512 - 1 + 1 = 4512 \text{ K£}$ Kodi: $4512 \times 2 = 9024 \text{ sh}$

• Kiwango cha 2 (4,513 - 9,024 K£) kwa 3 sh/£: Mapato yanayotozwa kodi: $9024 - 4512 = 4512 \text{ K£}$ Kodi: $4512 \times 3 = 13536 \text{ sh}$

• Kiwango cha 3 (9,025 - 13,536 K£) kwa 4 sh/£: Mshahara wa Muhando (9906 K£) unaingia katika kiwango hiki. Mapato yanayotozwa kodi katika kiwango hiki: $9906 - 9024 = 882 \text{ K£}$ Kodi: $882 \times 4 = 3528 \text{ sh}$

$$\text{Kodi Ghafi ya Kila Mwezi} = \frac{\text{Jumla ya Kodi Ghafi ya Kila Mwaka}}{12}$$ $$\text{Kodi Ghafi ya Kila Mwezi} = \frac{26088}{12} = 2174 \text{ Ksh}$$

Kodi halisi hupatikana kwa kutoa unafuu wa kodi kutoka kwa kodi ghafi ya kila mwezi.
Unafuu wa kodi wa kila mwezi ni Ksh 960.

$$\text{Kodi Halisi ya Kila Mwezi} = \text{Kodi Ghafi ya Kila Mwezi} - \text{Unafuu wa Kodi}$$ $$\text{Kodi Halisi ya Kila Mwezi} = 2174 - 960 = 1214 \text{ Ksh}$$

Kodi ya kila mwezi inayolipwa na Muhando ni:

$$\boxed{\text{Ksh } 1214}$$