Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Agency for Peace and Development-v-Commissioner of Investigations _ Enforcement-TAT No.168 of 2017-Judgement | NGO | PAYE | Read Full Analysis |
| Baitul Investment Limited Vs Commissioner of Investigations and Enforcement - TAT No. 224 of 2018 | Selling electronics | Missing Trader | Read Full Analysis |
| Charles Wesonga Mbingi-v-Commissioner of Investigations _ Enforcement-TAT No.157 of 2017-Judgement | Individual | Application for Amnesty | Read Full Analysis |
| Co-Operative Bank Of Kenya Limited-v-Commissioner of Domestic Taxes-TAT 245 of 2019-Judgement | Financial | Industry wide- Excise Duty | Read Full Analysis |
| Eastern Consultancy Management Limited-v-Commissioner of Investigations _ Enforcement-TAT No.407 of 2019-Judgement | Importing ready made garments | Undervaluation on importation | Read Full Analysis |
| Francis Nderu Kimani-v-Commissioner of Domestic Taxes-TAT No.177 of 2018-Judgement | Selling and distributing soft drinks | Supplied goods to woolmart, stage mattresses, rivana, and did not declare this income. | Read Full Analysis |
| Golden Jubilee Limited Vs Commissioner of Domestic Taxes - TAT No. 523 of 2019 | Restaurant and accommodation services | Royalties made to the Appellant but not declared | Read Full Analysis |
| Gulsan Insaat Sanayi Turizm Nakliyat Ve Ticaret A.S-v-Commissioner of Domestic Taxes-TAT No.525 of 2019-Judgement | Contractors for Construction of roads and railways | Variances established from income reported in the self assessment returns as compared to the final statements accounts with KENHA on invoicing of work done | Read Full Analysis |
| Heet Enterprises-v-Commissioner of Investigations _ Enforcement-TAT 230 of 2018-Judgement | Sale of Construction materials | Missing Trader | Read Full Analysis |
| Hewatele Limited-v-Commissioner of Domestic Taxes-TAT No.416 of 2020-Judgement | Supply of medical oxygen | Wrote for a private ruling, the KRA audited them after issuing the ruling. | Read Full Analysis |