Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| CIC Insurance Company Limited v Commissioner of Domestic Taxes -TAT No. 201 of 2015-Judgement | Insurance | Industry wide- VAT on fund management fees, wealth management fees | Read Full Analysis |
| Stanbic Bank Kenya Limited v Commissioner of Domestic Taxes -TAT No. 176 Of 2016-Judgement | Financial | Industry wide- Excise duty on fees and Commissions | Read Full Analysis |
| Abdalla Abdalla Mohamed v Commissioner of Domestic Taxes. | Individual- Owns rental properties and also a director of a company | The Respondent carried out an audit on Minazini Enterprises Limited's books of accounts and examined the Company's Directors' personal tax returns and bank statements pursuant to Section 56 of the Income Tax Act (CAP 470) (ITA) and Section 48 of Value Added Tax (VAT) 2013 (CAP 476). The audit covered VAT and Income Tax for the period 2011 to 2013. | Read Full Analysis |
| Airflo Limited v Commissioner of Domestic Taxes. | Providing handling services including documentation, cold room handling, vacuum cleaning and security (X-Ray screening) to its parent company Airflo BV- Netherlands | Export of services | Read Full Analysis |
| Barclays Bank of Kenya Limited v Commissioner of Domestic Taxes. | Financial services | Industry wide - VAT on interchange fees | Read Full Analysis |
| Bigot Flowers Kenya Limited v Commissioner of Domestic Taxes. | Growing and export of rose flowers. | Growing and export of rose flowers. | Read Full Analysis |
| Diamond Industries Limited v Commissioner of Domestic Taxes | Production of edible oil and soap. | Tax Evasion | Read Full Analysis |
| Epco Builders Limited v Commissioner of Domestic Taxes. | Construction | Claimed expenses | Read Full Analysis |
| Good Bread Kenya Limited v Commissioner of Domestic Taxes. | Producing and selling bread | The Respondent acknowledges that since the Appellant was a first time VAT Claimant when it submitted its refund claim on form VAT 4- for the period October 2012-July 2013, it was bound to undertake an audit to establish whether that Refund was due and payable. | Read Full Analysis |
| Hewlett Packard East Africa Limited v Commissioner of Domestic Taxes. | Marketing, promotion, sales and technical support for HP - It’s a wholly owned subsidiary of HP Switzerland | Commissions treated as Zero rated since the Appellant classified them as an export of service. | Read Full Analysis |