Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Manguzi Hardware Limited-v-Commissioner of Investigations and Enforcement-TAT No.238 of 2018-Judgement | Supplies | Missing Trader | Read Full Analysis |
| Robertson Otwane Omodia-v-Commissioner of Domestic Taxes-TAT No.109 of 2020-Judgement | Supplies | Missing Trader | Read Full Analysis |
| The Registered Trustees of Agricultural Society of Kenya-v-Commissioner of Domestic Taxes-TAT No.411 of 2020-Judgement | Formed to promote agricultural development through agricultural shows | Variances | Read Full Analysis |
| W.E.C Lines Kenya Limited-v-Commissioner of Domestic Taxes-TAT No.247 of 2020-Judgement | Shipping Agent | Appellant applied for VAT refunds on i-Tax | Read Full Analysis |
| Webistix Limited-v-Commissioner of Domestic Taxes-TAT No.559 of 2019-Judgement | Logistics | The Appellant supplied goods to EABL an income that was not declared. | Read Full Analysis |
| Arrow Hi-Fi (E.A) Limited Vs Commissioner of Customs _ Border Control TAT 45 of 2020-Judgement | Import and sale of motor vehicle | Undervaluation on importation | Read Full Analysis |
| Basra Building and Construction Company Limited-v-Commissioner of Domestic Taxes-TAT No.420 of 2020-Judgement | Bulding and Construction | Failure to declare supplies made to Isiolo County Government in respect to VAT and Income Tax . | Read Full Analysis |
| Central Rift Valley Water Development Agency Vs Commissioner of Domestic Taxes TAT 230 of 2020 – Judgement | State Corporation under Ministry of Environment | WHT on payments made to Contractors. | Read Full Analysis |
| Cents Traders-v-Commissioner of Domestic Taxes-TAT No.9 of 2020-Judgement | Trading in office stationary | The Appellant was found to have made imports and not declared the resultant sales from these purchases | Read Full Analysis |
| Century Feeds Ltd Vs Commissioner of Domestic Taxes TAT 401 of 2020- Judgement | Processing animal feeds | Undeclared and under declared income from under statements of sales and over statement of purchases and Expenses | Read Full Analysis |