Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Mastermind Tobacco (K) Limited v Commissioner of Domestic Taxes | Manufacturing and selling cigarettes to both local and international markets. | Interest restriction , bad debts, Amortization of Intangible assets | Read Full Analysis |
| Baitul Investment Limited Vs Commissioner of Investigations and Enforcement - TAT No. 224 of 2018 | Selling electronics | Missing Trader | Read Full Analysis |
| Mobile Planet Limited v Commissioner of Domestic Taxes | Providing wireless voice and data applications ·for mobile devices for GSM market. | Classification of software | Read Full Analysis |
| Charles Wesonga Mbingi-v-Commissioner of Investigations _ Enforcement-TAT No.157 of 2017-Judgement | Individual | Application for Amnesty | Read Full Analysis |
| Mocian Limited v Commissioner of Domestic Taxes | The Appellant, a limited liability company the registered proprietor of Freehold property LR No. 209/289/1/2209/19387 located in Nairobi on which was situated a residential bungalow. The Appellant then applied' for and obtained for change of user from residential to commercial use in the year 2009 and the property was assigned a new Land Reference number being LR. 209/19387 with the land tenure converted to leasehold hereinafter referred to as "the said property". " | Capital Disposal/ trading gains / badges of trade. | Read Full Analysis |
| Co-Operative Bank Of Kenya Limited-v-Commissioner of Domestic Taxes-TAT 245 of 2019-Judgement | Financial | Industry wide- Excise Duty | Read Full Analysis |
| Ocean Sports (2006) Limited v Commissioner of Domestic Taxes | Tourist hotel in Watamu area, The company is 100% foreign owned with JMN Investments Limited domiciled in Mauritius, holding 99% shareholding. | The fact that the amounts advanced by JMN Investments Limited to the Appellant have to be repaid, qualifies the advances as a loan. It further argued that the Appellant declared the said amounts advanced in its end year 2011, financial statements as borrowings, which reinforces the fact that they were to be repaid, hence qualifying as a loan. The said amounts were shown as a liability to the Appellant in their said end. | Read Full Analysis |
| Eastern Consultancy Management Limited-v-Commissioner of Investigations _ Enforcement-TAT No.407 of 2019-Judgement | Importing ready made garments | Undervaluation on importation | Read Full Analysis |
| Primarosa Flowers Limited v Commissioner of Domestic Taxes | The company is engaged in the floricultural industry | Sales variance Restriction of interest expense Foreign exchange losses Withholding tax on deemed interest | Read Full Analysis |
| Francis Nderu Kimani-v-Commissioner of Domestic Taxes-TAT No.177 of 2018-Judgement | Selling and distributing soft drinks | Supplied goods to woolmart, stage mattresses, rivana, and did not declare this income. | Read Full Analysis |