Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Shivai Hardware Limited v Commissioner of Domestic Taxes (Tribunal Appeal E331 of 2023) [2024] KETAT 1258 (KLR) (9 August 2024) (Judgment) | Hardware | The Respondent stated that it conducted an audit of the Appellant and assessed it for Value Added Tax (VAT) of Kshs. 689,668.96 for the period of October 2021 based on unsupported VAT input claims from Gempro Kenya Trading in October 2021. | Read Full Analysis |
| Jomige Agencies Limited-v-Commissioner of Domestic Taxes-TAT No.52 of 2020-Judgement | Construction | Inconsistent information in comparison to returns filed by its suppliers. | Read Full Analysis |
| Mwangi v Commissioner of Legal Services & Board Coordination (Appeal E858 of 2023) [2024] KETAT 1260 (KLR) (9 August 2024) (Judgment) | Individual taxpayer trading as a sole proprietor. | Read Full Analysis | |
| Kaimbaga Enterprises Limited-v-The Commissioner of Investigations _ Enforcement-TAT No.37 of 2020-Judgement | Construction | Underdeclared income in view of the contracts awarded to the Appellant by the county government of Nyandarua | Read Full Analysis |
| Gichengo v Commissioner Investigations and Enforcement (Appeal E026 of 2023) [2024] KETAT 1268 (KLR) (9 August 2024) (Judgment) | Individual | The Appellant registered for income tax obligation on 3rd March 2005 but filed nil returns for this obligation in the years 2017, 2018, 2019 and 2020.The Respondent averred that besides verifiable information from its databases, it also relied on information provided by third parties such as banks, open-source intelligence and the National Transport Safety Authority’s Transport Information Management System, which according to the Respondent, it deemed as accurate. | Read Full Analysis |
| Kenya Breweries Limited-v-Commissioner of Customs _ Border Control-TAT No.282 of 2020-Judgement | Manufacturing and distributing both alcoholic and non alcoholic drinks | Classification | Read Full Analysis |
| Rivastage Company Limited v Commissioner of Domestic Taxes (Appeal E493 of 2023) [2024] KETAT 1269 (KLR) (9 August 2024) (Judgment) | A limited liability company based in Nakuru dealing in wholesale and retail business. | Appointed as a VAT WH tax agent | Read Full Analysis |
| Kifaru Enterprises Limited-v-Commissioner of Customs _ Border Control-TAT No.593 of 2020-Judgement | Hardware | Classification | Read Full Analysis |
| Waki & another (Suing ss the joint Executors of the Estate of the Late Mutula Kilonzo) v Commissioner of Domestic Taxes (Tax Appeal E836 of 2023) [2024] KETAT 1270 (KLR) (Civ) (9 August 2024) (Ruling) | Joint Executors of the Estate of the Late Mutula Kilonzo) | Agency Notice | Read Full Analysis |
| Liban Trading Limited-v-Commissioner of Domestic Taxes-TAT No. 406 of 2020-Judgement | Importation and sale of rice | Import Data | Read Full Analysis |