Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| L’Oreal East Africa Limited v Commissioner of Customs and Border Control (Tax Appeal 592 of 2023) [2024] KETAT 1135 (KLR) (1 August 2024) (Judgment) | The Appellant is a Private Limited Liability Company incorporated in Kenya. Its main form of business is the marketing and distribution of personal care products within East Africa. | Classification | Read Full Analysis |
| Transfleet EPZ Limited-v-Commissioner of Domestic Taxes-TAT No.359 of 2020-Judgement | Property investments, sales of crushed quarry aggregates, concrete products and transport | Appellant rented out property to EPZs | Read Full Analysis |
| Heritage Insurance Company Kenya Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E386 of 2023) [2024] KETAT 1136 (KLR) (1 August 2024) (Judgment) | General insurance, medical insurance and investment activities as defined by the Insurance Act. | According to the Respondent, Heritage TZ Limited is a non-resident company. It contended that the dividend received by the Appellant from Heritage TZ Limited does not qualify as a dividend income taxable under Section 7 of the Income Tax Act. Therefore, it contended that the dividend paid to the Appellant should therefore be treated as any other income that accrued to the Appellant. | Read Full Analysis |
| Tribus TSG Security Limited-v-Commissioner of Domestic Taxes-TAT No.581 of 2020-Judgement | Security arm of the Centum Investments Group | Inconsistencies in the VAT returns of the Appellant and its suppliers. | Read Full Analysis |
| Executive Super Rides Limited v Commissioner General, Kenya Revenue Authority & another (Tax Appeal 368 of 2023) [2024] KETAT 1137 (KLR) (1 August 2024) (Judgment) | Sale of Motor Vehicles. | The Appellant declared its sales as commission paid out to agents for sales with variance between credits and VAT sales declared. | Read Full Analysis |
| Wallpaper Kenya-v-Commissioner of Customs _ Border Control-TAT No.279 of 2020-Judgement | Supply of wallpaper sourced through importation | Classification | Read Full Analysis |
| Indent Limited v Commissioner of Domestic Taxes (Appeal E425 of 2023) [2024] KETAT 1301 (KLR) (26 July 2024) (Judgment) | The Appellant is a limited liability company incorporated in Kenya which ceased business on 31st December, 2017 and was dissolved on 18th January, 2019 through confirmation of the Kenya Gazette dated 9th January, 2019. | Read Full Analysis | |
| Zulma Traders Limited-v-Commissioner of Investigations _ Enforcement-TAT No. 234 of 2018-Judgement | Supplies | Missing Trader | Read Full Analysis |
| Voghjiyani Enterprises Limited v Commissioner of Domestic Taxes (Appeal 417 of 2023) [2024] KETAT 1305 (KLR) (Civ) (26 July 2024) (Judgment) | Private limited company with operations in Kenya | The Appellant failed to file their returns for income tax for the 1st January 2016 to 31st December 2016 period. | Read Full Analysis |
| Abdul Rashid Properties v Commissioner of Domestic Taxes TAT No.487 of 2020-Judgement | Partnership- Commercial buildings utilised for rental properties | The Agent was accounting for VAT but not income tax, Income statements of the partners were reviewed while the Appellant was claiming interest on loan, there was no proof of any credit facility given to it. | Read Full Analysis |