Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Koroto Engineering Limited v Commissioner of Domestic Taxes -TAT No. 310 Of 2018 | Civil and road works | Withholding tax was deducted but the Appellant did not declare the amounts. | Read Full Analysis |
| Pelalus Supplies Limited v Commissioner of Investigations Enforcement -TAT No. 338 of 2021 Judgemen | Supplies | The Appellant was paid by Migori County but failed to declare | Read Full Analysis |
| Pollen Limited v Commissioner of Domestic Taxes -TAT No 377 of 2021-Judgement | Produce ornamental plant cuttings for export | VAT Refunds | Read Full Analysis |
| Primebuild General Contractor Limited v Commissioner of Domestic Taxes -TAT No. 196 Of 2021 | Construction | Inconsistencies between the returns filed by the Appellant's suppliers and and invoices claimed by the Appellant. | Read Full Analysis |
| SAJ Ceramics Limited v Commisioner of Domestic Taxes -TAT No 465 of 2021 Judgement | Manufacture and sale of ceramic and porcelain | VAA | Read Full Analysis |
| Stephenson Kiruri Mbari v Commissioner of Domestic Taxes -TAT No. 192 Of 2021 | Sole-Proprietor- real estate | NIL Returns | Read Full Analysis |
| Airflo Limited v Commissioner of Domestic Taxes -TAT No. 367 Of 2021 | Handling Services including documentation, cold room, handling, vacuum, cooling and security to its parent Company | Refund claim | Read Full Analysis |
| Aquavita Kenya Limited v Commissioner of Domestic Taxes -TAT No 292 of 2021 | Supply of eco-friendly, point of use,water services in Kenya | Read Full Analysis | |
| Chatur Prpoperties v Commissioner of Investigations Enforcement -TAT No 157 of 2021 | Real Estate | The Appellant applied for amnesty. | Read Full Analysis |
| David Njoroge Johana v Commissioner of Domestic Taxes -TAT No. 248 Of 2021 | Tailoring | Application for Deregistration for VAT liability | Read Full Analysis |