Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| China Communications Construction Company Limited v Commissioner of Intelligence Strategic Operations, Investigations and Enforcement (Appeal E267 of 2023) [2024] KETAT 1202 (KLR) (9 August 2024) (Judgment) | The Appellant is a majority state-owned, publicly traded, multi-national engineering and construction Company founded in the Republic of China and primarily engaged in the design, construction and operation of infrastructure assets including highways, bridges, tunnels, railways, roads, airports, marine ports and oil platforms. | Tax Avoidance | Read Full Analysis |
| Equipped Trading (K) Limited v Commissioner of Domestic Taxes (Tribunal Appeal E458 of 2023) [2024] KETAT 1234 (KLR) (Civ) (9 August 2024) (Judgment) | Read Full Analysis | ||
| Mwaura v Commissioner of Domestic Taxes (Tribunal Appeal E521 of 2023) [2024] KETAT 1236 (KLR) (9 August 2024) (Judgment) | An individual based in Nakuru offering craft and related services, registered for income tax – resident, PAYE and VAT obligations. | The Respondent stated that it invalidated the Appellant’s objection and confirmed the assessments as the Appellant failed to meet the requirements of Section 51(7) of the Tax Procedures Act, having failed to provide clarifications on his reason for late objection and documentary evidence in support of the same. | Read Full Analysis |
| Njiru Building Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E554 of 2023) [2024] KETAT 1237 (KLR) (Civ) (9 August 2024) (Judgment) | Principal activity is dealing with construction and engineering projects | Variances in the declared sales in the Appellant's filed Income tax returns and VAT returns for the tax period. | Read Full Analysis |
| Falcon Road Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E498 of 2023) [2024] KETAT 1239 (KLR) (9 August 2024) (Judgment) | Construction | Read Full Analysis | |
| Capwell Industries Limited v Commissioner of Customs and Border Control (Tax Appeal E424 of 2023) [2024] KETAT 1244 (KLR) (9 August 2024) (Judgment) | Manufacturing of high quality maize flour, pulses, rice, porridge and wheat flour. | Undervaluation | Read Full Analysis |
| Roshina Timber-Mart v Commissioner of Customs and Border Control - TAT No 443 of 2020 | Importation of tiles | Classification | Read Full Analysis |
| The Music Company Limited v Commissioner of Domestic Taxes TAT 499 of 2019- Judgement | Band equipment and musical instruments | Filing NIL VAT returns. | Read Full Analysis |
| Abdullahi Ibrahim Isaack-Vs- Commissioner of Domestic Taxes -Tat No. 591 Of 2020 – Judgement | Individual | An off shot from another case and filing of NIL returns, additional information was sought from banks. | Read Full Analysis |
| Ahkam Construction Company Limited and Another- v- Commissioner of Domestic Taxes- TAT No 142 of 2021 | Construction | Income earned from Wajir Government yet the Appellant filed NIL returns. | Read Full Analysis |