Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Glaxosmithkline Limited v Commissioner of Domestic Taxes. | Disallowed Investment Deduction Claimed on renovation and rehabilitation works. | Read Full Analysis | |
| Gulf Badr Group (Kenya) Limited v Commissioner of Domestic Taxes | an Exclusive shipping agent for Evergreen Marine (Singapore) PTE Limited, hereinafter referred to as EMS ,for Kenya and Uganda, | Withholding tax on demurrages, inclusive of interest and penalties, | Read Full Analysis |
| Healthcare Direct (K) Limited v Commissioner of Customs Services | Importing and supplying hospital with sanitary products, gloves and related products | The Respondent subsequent to the aforesaid private Tariff Ruling conducted a post clearance audit in pursuant to the provisions of the East Africa Community Customs Management Act (EACCMA) 2004 in which it was found that the Appellant had been wrongfully classifying surgical latex examination gloves. | Read Full Analysis |
| Jimmy Mutuku Kiamba v Commissioner of Domestic Taxes. | Individual | Intelligence information from EACC) to the effect the Appellant was involved in a tax evasion scheme and was holding huge amounts of money in his bank accounts from unknown sources. | Read Full Analysis |
| KAPU (K) Limited v Commissioner of Domestic Taxes | carrying motor vehicle and machinery' parts importer, supplier, wholesaler and retailer and a registered taxpayer . | The Appellant was involved in accounting malpractice aimed at tax evasion. | Read Full Analysis |
| SBM Bank (Kenya) Limited-Vs-Commissioner of Domestic Taxes-Tat No.196 Of 2019-Judgement | Financial | Industry wide- Excise duty on other fees and commissions on loans. | Read Full Analysis |
| Kal Africa Limited v Commissioner of Domestic Taxes | The Appellant was not charging Value Added Tax (VAT) on supplies made to the British Army Training Unit in Kenya (BATUK) | Read Full Analysis | |
| Sidian Bank Kenya Limited-Vs-Commissioner of Domestic Taxes-Tat No.329 of 2019-Judgement | Financial | Industry wide- Excise duty on other fees and commissions on loans | Read Full Analysis |
| Kenya Wildlife Service v Commissioner of Domestic Taxes | Conservancy | Industry wide- VAT on park entry fees | Read Full Analysis |
| Stanbic Bank Kenya Limited-Vs-Commissioner of Domestic Taxes-Tat No.228 of 2019-Judgement | Financial | Industry wide- Excise duty on other fees and commissions on loans | Read Full Analysis |