Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Amply Communications Limited v Commissioner of Domestic Taxes (Tax Appeal E287 of 2023) [2024] KETAT 1120 (KLR) (1 August 2024) (Judgment) | The Information and Communication sector. | The Appellant incurred and claimed wages and staff welfare expenses and yet it is not registered for the PAYE; that there were variances between the sales declared in the Appellant Value-Added VAT returns and the records held by the Respondent; and that there were variances between the Appellant's VAT and Income Tax Returns. | Read Full Analysis |
| Solutions Medical Systems Limited-v-Commissioner of Customs _ Border Control-TAT No.472 of 2020-Judgement | Medical services | HS Code Classification | Read Full Analysis |
| Samaj v Commissioner of Domestic Taxes (Tax Appeal E077 of 2024) [2024] KETAT 1121 (KLR) (1 August 2024) (Judgment) | A society that was registered in February 1953 under the Societies Act to carry out charitable purposes aimed at furtherance of education, health, relief of public distress, promotion of fraternal relationships and unity among the members, foster opportunities to uplift the social, physical, educational and cultural activities the institutional members and to preach and promote Hindu religion and allied activities among others. | Application for a Tax Exemption | Read Full Analysis |
| Sonlink (Kenya) Company Limited-v-Commissioner of Domestic Taxes-TAT No.97 of 2019-Judgement | Assembling Motorcycles and Tricycles | NIL Returns | Read Full Analysis |
| Independent Electrol and Boundaries Commission v Commissioner of Domestic Taxes (Tax Appeal E623 of 2023) [2024] KETAT 1123 (KLR) (1 August 2024) (Judgment) | Constitutional Commission established by Article 88 of the Constitution of Kenya, 2010, and governed by an Act of Parliament, The Independent Electoral and Boundaries Commission Act No.9 of 2011, and is mandated with the responsibility of conducting and supervising referenda and elections prescribed by law, reviewing boundaries, names and number of constituencies and wards. | The Respondent stated that it undertook a compliance check on the Appellants for the year 2017 to 2022 and on 26th May 2023 raised additional assessment amounting to Kshs. 265,592,127.00 made up as: - VAT on imported services ………………Kshs. 217.837,884.00; PAYE ………………………………………Kshs. 25,561,406.00; Withholding Tax …………………………Kshs. 6,027,040.00; Corporation Tax …………………………Kshs. 16,165,797.00; | Read Full Analysis |
| Stefanutti Stocks Kenya Limited-v-Commissioner of Domestic Taxes-TAT No.142 of 2020-Judgement | Construction | In 2012 and 3113 the Appellant was awarded contracts by Base Titanium, Variances between employment costs as shown in the Appellant's audited financial statements and gross salaries from the payroll PAYE returns filed by the Appellant | Read Full Analysis |
| Umbrella Steel Limited v Kenya Revenue Authority (Tax Appeal E816 of 2023) [2024] KETAT 1125 (KLR) (1 August 2024) (Judgment) | A registered Taxpayer and is a Company incorporated in Kenya and has its registered office at Mombasa. | HS CODE CLASSIFICATION | Read Full Analysis |
| Stephen Ogaga Osiro Vs Commissioner of Investigations _ Enforcement TAT 41 of 2018-Judgement | Individual- Employee Nairobi City Count, Is a farmer, holds stocks, and rental business | Under Declaration of income | Read Full Analysis |
| County Government of Kitui v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E410 of 2023) [2024] KETAT 1132 (KLR) (1 August 2024) (Judgment) | The Appellant is one of the 47 County Governments created under Article 6 (1) of the Constitution of Kenya, 2010 and specified in the First Schedule. | The dispute in this Appeal arose when the Appellant received demand letters from the Respondent on three occasions: on 24th November 2022, pertaining to Income Tax, Withholding VAT, and PAYE totaling to Kshs. 101,472,703.37 for Kitui and Mwingi Municipalities; on 25th November 2022, in relation to Withholding Income Tax on rent and Withholding VAT amounting to Kshs. 83,893,493.00 based on alleged iTax ledger arrears; and, on 7th February 2023, regarding Withholding VAT, Withholding Income Tax, and PAYE totaling to Kshs. 873,651,814.00 for the period from May 2018 to December 2020 in Kitui County. | Read Full Analysis |
| TBEA Company Limited-v-Commissioner of Domestic Taxes-TAT No.466 of 2020-Judgement | Design, supply, building and installing electric power transformation and transmission | The Appellant got a contract with KPLC, and sub contracted, Failure to withhold tax payments for non resident sub contractors. | Read Full Analysis |