Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Jarinta (K) Limited-v-Commissioner of Investigations _ Enforcement-TAT No.222 Of 2018-Judgement | Supplies | Missing Trader | Read Full Analysis |
| Joseph Muriithi Ndirangu-v-Commissioner of Domestic Taxes-TAT No.202 of 2018-Judgement | Hardware | Taxpayer made vatable supplies to Kenya Forestry Services and did not declare VAT. | Read Full Analysis |
| Katsran Motors Limited-v-Commissioner of Domestic Taxes-TAT No.13 of 2018-Judgement | Selling TATA branded trucks from Mumbai | Appellant supplied five trucks to Dittman but the supply was not declared for VAT purposes | Read Full Analysis |
| KCB Bank Kenya Limited-v-Commissioner of Domestic Taxes-TAT No.526 of 2019-Judgement | Financial | Industry wide- Excise duty | Read Full Analysis |
| KCB Insurance Agency Limited-v-Commissioner of Domestic Taxes-TAT No.430 of 2020-Judgement | Financial | Industry wide- Excise Duty | Read Full Analysis |
| Ken Iron and Steel Limited-v-Commissioner of Investigations _ Enforcement-TAT No.232 of 2018-Judgement | Construction | Missing Trader | Read Full Analysis |
| Kenafric Industries Limited-v-Commissioner of Domestic Taxes-TAT No.17 of 2020-Judgement | Manufacture and sale of foodstuff | Late submission of PAYE return | Read Full Analysis |
| Kenya Bureau of Standards Vs Commissioner of Investigations _ Enforcement - TAT No. 430 of 2020 -TAT Appeal No 136 Of 2019 | Promoting standardization in industry commerce | Failure to withhold and remit taxes due on verification fees. | Read Full Analysis |
| Kuehne + Nagel Limited-v-Commissioner of Domestic Taxes-TAT No.299 of 2020-Judgement | Logistics | Export of goods- Continuous credit position for a long period | Read Full Analysis |
| Lucyanne Wanjiru Njoroge-S-Commissioner of Investigations _ Enforcement-TAT No.26 of 2018-Judgement | Individual- Works at Kenya Railways as head of procurement | Failure to file returns- Net bankings were brought to tax. | Read Full Analysis |