In short waive digital tax? Nope.
I think remote, EPZ, MSME, startup, etc - should be based on how new the business is, or how much turnover or profit it mints.
For instance iHub is an incubator for startups - ie a EPZ for startups. Have a transparent tax code just like PAYE and corporate tax.
I don't think it's sensible to group Uber or AirBnB as startup, they are a mature loss-making businesses. But the Uber riders should pay tax according to the code for gig business. Churchill and Erick Omondi are gig economy. Codify it.
So: PAYE, corporate, startup, gig tax codes.
Most giggers cheat - such as online writers, researchers, crypto miners, software engineers, - are paid bitcoins or PayPal and evade tax. It is not exclusively mhindi fault if KRA is corrupt and incompetent.