Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Eldoret Grains Ltd v Commissioner of Domestic Taxes | An informer. | Read Full Analysis | |
| Jasmin Construction Ltd v Commissioner of Domestic Taxes | Construction | Intelligence Survey | Read Full Analysis |
| Kenya Tourism Board v Commissioner of Domestic Taxes | State Corporation- mandated to develop and coordinate a national tourism marketing strategy to market Kenya at local, national regional and international level as a tourism destination | PAYE, WHT | Read Full Analysis |
| Lifecare Insurance Brokers Ltd v Commissioner of Domestic Taxes | Insurance | Insurance Broker. | Read Full Analysis |
| Local Productions Kenya Ltd v Commissioner of Domestic Taxes | Producing and/or commissioning production of television e-content in Eastern and Central Africa as well as provision of quality review and control services | The Appellant lodged a VAT refund claim. | Read Full Analysis |
| Pevans East Africa Ltd v Commissioner of Domestic Taxes & 7 Others 304 of 2019 | Betting | Industry wide- WHT on winnings | Read Full Analysis |
| Shop and Deliver Limited vs. Commissioner of Domestic Taxes | Betting and Lotteries | Industry wide- WHT on winnings. | Read Full Analysis |
| Tumaini Distributors Co. Ltd v Commissioner of Domestic Taxes | Hardware , transport and rentals | Under Declaration of sales for VAT purposes and under declaration of rental income and a variance. | Read Full Analysis |
| Awal Limited v Commissioner of Investigations and Enforcement | Import and Export Merchant | Amnesty Application | Read Full Analysis |
| Braeburn Schools Limited v Commissioner of Domestic Taxes. | Education | PAYE on employee benefits | Read Full Analysis |