Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| 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 |
| 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 |
| 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 | |
| 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 |
| Kilimapesa Gold (PTY) Ltd v Commissioner for Domestic Taxes (Tax Appeal E390 of 2023) [2024] KETAT 1312 (KLR) (Civ) (26 July 2024) (Judgment) | Mining | On 5th June 2007, IGE and GL through its subsidiary GMR entered into a joint venture to form the Appellant. Each company was to hold 50% interest in the Appellant. After review of the information provided by the Appellant, the Respondent noted that two transactions had taken place involving the disposal of the underlying participating interest in the Appellant | Read Full Analysis |
| Greif East Africa Limited v Commissioner of Domestic Taxes (Appeal 435 of 2023) [2024] KETAT 1314 (KLR) (26 July 2024) (Judgment) | Offering packaging solutions to a variety of clients | Ledger reconciliation | Read Full Analysis |
| African Research Collaboration for Health Limited v Commissioner of Domestic Taxes (Tax Appeal E313 of 2023) [2024] KETAT 1426 (KLR) (27 September 2024) (Judgment)- | To conduct, facilitate, support, promote, foster, develop and assist the research into, study, education, and dissemination of, and application of knowledge and information concerning health and biomedical sciences in all its aspects. | The dispute herein arose when the Respondent rejected the Appellant’s application for an income tax exemption certificate. | Read Full Analysis |
| M-Pesa Foundation Charitable Trust v Commissioner of Domestic Taxes (Appeal E433 of 2024) [2024] KETAT 1300 (KLR) (30 August 2024) (Judgment) | The Appellant is a charitable trust founded and funded by M-PESA Holding Company Limited as part of its contribution to the welfare of the The Appellant’s activities are geared towards the relief of poverty and distress of the public and furtherance of education. To this end, the entity has obtained an income tax exemption from the Respondent. | The dispute herein arose when the Appellant who having entered into an arrangement with Safaricom, was assessed by the Respondent for withholding taxes on the re-charge costs or reimbursement it was paying to Safaricom on the basis that the same were payments for management and professional services. | Read Full Analysis |
| Wananchi Group(K) Limited Vs Commissioner of Customs and Border Control - Tat No. 147 Of 2021 - Judgement | Provision of cable television and internet to its customers | PCA | Read Full Analysis |
| Socabelec EA LTD v Commissioner of Domestic Taxes | Sales , distribution and installation of generators in Nairobi | Deemed interest from related party loans. | Read Full Analysis |