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 |
| Cleanshelf Supermarkets Limited-v-Commissioner of Domestic Taxes-TAT No.194 of 2018-Judgement | Supplies | Missing Trader | 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 | ||
| Consolbase Limited-v-Commissioner of Investigations _ Enforcement-TAT No.138 of 2020-Judgement | Container Freight Station (CFS) | Reference from Business Intelligence Office | 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 |
| Dyer_Dyer Limited-v-Commissioner of Domestic Taxes-TAT No.139 of 2020-Judgement | Appointed supplier and importer of aircraft spider tracks and assorted services and products but does not hold either an air operator certificate or approved maintenance organization Certificate | The Appellant, an importer had not declared the imports for VAT. | 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 |
| E.P Dis Kenya Limited-v-Commissioner of Domestic Taxes-TAT No.395 of 2020-Judgement | Distribution of pharmaceutical product, in particular vaccines | The Appellant claimed a credit. | 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 | |
| Gachomba _ Company Properties Limited-v-Commissioner of Investigations _ Enforcement-TAT No.40 of 2020-Judgement | Purchase and sale of property and development and management of rental houses | Third party information. | Read Full Analysis |