Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Samaritan's Purse v Commissioner of Domestic Taxes. | Kenyan Registered Non Governmental Organization (NGO) which administers relief services to victims of war, poverty, natural aisasters, diseases, famine infer alia. It is a non denornlnatlone] evangelical organization r it established a Pension scheme which is registered by -the Retirement Benefits Authority (RBA) | Application for an exemption | Read Full Analysis |
| The East African Marine System (TEAMS) v Commissioner of Domestic Taxes. | Initiative spearheaded by the Government to link the country to the rest of the world through a submarine fiber optic cable The Appellant is therefore an example of the Public Private Partnership (PPP) entity | a) Is the nature of the supplies for Good or Services or both? b) Is the place of Supply wholly in Kenya or not? | Read Full Analysis |
| Tembo Co-operative Savings and Credit Society Limited v Commissioner of Domestic Taxes. | SACCO | Taxation of dividends received by the Appellant from shares held with the Co-operative Bank of Kenya and interest income received from non members. | Read Full Analysis |
| United Millers Limited v Commissioner of Customs Services | The KRA selected various companies for piloting the said road manifest system, the Appellant being one of them. The selected companies were requested to give a weekly report on their various exports to the Respondent's offices for purposes of reconciliation so as to monitor the effectiveness of the said road manifest. Upon carrying out the online reconciliation, the Respondent noted that a number of goods verified and sealed for exports from the Appellant did not reach the exit points. | Read Full Analysis | |
| W. E. C Lines (Kenya) Limited v Commissioner of Domestic Taxes | The Appellant, West European Container Lines Kenya Limited (WEC Lines Kenya Limited) is a shipping agent of WEC Netherlands | Withholding Tax on Demurrage charges. | Read Full Analysis |
| Afya X-Ray Centre Ltd v Commissioner of Domestic Taxes | Health care | Under Declaration of sales in that there was a variance between the income received and that declared In the financial statements . Director withdrew funds for personal use , failure to deduct PAYE. | Read Full Analysis |
| Applewood Investments Ltd v Commissioner of Domestic Taxes | Construction | Claiming input | Read Full Analysis |
| Atta Kenya Limited v Commissioner of Domestic Taxes | Milling of grain . | The Applicant filed an appeal to this Tribunal to compel issuance of the Tax Compliance Certificate to enable it to clear the consignment and obtain Form C60 which would enable it to pay duties at the rate of 10% instead of 30%. | Read Full Analysis |
| Boleyn International Ltd v Commissioner of Investigations and Enforcement | Family owned business , Importation of Double Coin Range of tyres | An offshoot of investigations done on a Sister Company | Read Full Analysis |
| Chelal Limited v Commissioner of Domestic Taxes | Buying and selling steel | Verification of sales and purchases in accounts and VAT returns and valuation stock and confirmation of debtors and creditors. | Read Full Analysis |