Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| W.E.C Lines (Kenya) Limited v Commissioner of Domestic Taxes. | Shipping Agents of a Netherlands Company | Industry Wide- Demurrage Charges | Read Full Analysis |
| Kenafric Industries Limited-v-Commissioner of Domestic Taxes-TAT No.17 of 2020-Judgement | Manufacture and sale of foodstuff | Late submission of PAYE return | Read Full Analysis |
| Katebes Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal E332 of 2023) [2024] KETAT 1293 (KLR) (23 August 2024) (Judgment) | Construction | The KRA averred that it carried out an audit on the Appellant’s books of account and established that the Appellant did business with Kenya National Highways Authority and failed to declare VAT as required by law. That during the process of returns review, the Respondent performed an analysis of purchases claimed by purchasers and sales declared by suppliers which were ran on the i-Tax system wherein it was discovered that there were inconsistencies in the returns filed by the Appellant. | Read Full Analysis |
| Kenya Bureau of Standards Vs Commissioner of Investigations _ Enforcement - TAT No. 430 of 2020 -TAT Appeal No 136 Of 2019 | Promoting standardization in industry commerce | Failure to withhold and remit taxes due on verification fees. | Read Full Analysis |
| Alpha Taleo Capital Limited v Commissioner of Domestic Taxes (Tax Appeal E420 of 2023) [2024] KETAT 1295 (KLR) (23 August 2024) (Judgment) | Retail | A variance between turnover declared in the consolidated VAT returns and the grossed-up turnover from withholding credits for years 2019 to 2022. | Read Full Analysis |
| Kuehne + Nagel Limited-v-Commissioner of Domestic Taxes-TAT No.299 of 2020-Judgement | Logistics | Export of goods- Continuous credit position for a long period | Read Full Analysis |
| Belvacon Company Limited v Commissioner of Domestic Taxes (Tax Appeal E225 of 2023) [2024] KETAT 1313 (KLR) (23 August 2024) (Judgment) | Construction | This additional assessment was based on withholding certificates whose income had allegedly not been declared by the taxpayer. | Read Full Analysis |
| Lucyanne Wanjiru Njoroge-S-Commissioner of Investigations _ Enforcement-TAT No.26 of 2018-Judgement | Individual- Works at Kenya Railways as head of procurement | Failure to file returns- Net bankings were brought to tax. | Read Full Analysis |
| Jasir Contractors Limited v Commissioner of Domestic Taxes (Appeal E475 of 2023) [2024] KETAT 1233 (KLR) (Civ) (23 August 2024) (Judgment) | Contractors | The Tribunal found that the Appellant did not discharge its burden of proof to demonstrate that the Respondent’s additional assessment of VAT was incorrect or excessive as required under Section 62 of the VAT Act, Section 56(1) of the TPA and Section 30 of the TAT Act. | Read Full Analysis |
| Manguzi Hardware Limited-v-Commissioner of Investigations and Enforcement-TAT No.238 of 2018-Judgement | Supplies | Missing Trader | Read Full Analysis |