Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Cephas Ventures Enterprises Limited -Vs- Commissioner of Domestic Taxes -Tat No. 242 Of 2021- Judgement | Drilling Boreholes | Failing to register for VAT | Read Full Analysis |
| Chania Location Mwahotaikai -Vs-Commissioner Of Domestic Taxes - Tat No. 245 0f 2021- Judgement | Farming | Audited for CGT which was triggered by the sale of property and payment of Stamp Duty | Read Full Analysis |
| Del View Inn Limited-Vs- Commissioner Of Domestic Taxes - Tat No. 93 Of 2021-Judgement | Sale of food and Beverages | Loss position ( Expenses were unsupported) | Read Full Analysis |
| Forever Living E.A Limited-Vs- Commissioner of Investigations and Enforcement - Tat No. 20 Of 2021 | Healthcare products and food supplements | The Appellant's tax agent was under audit. | Read Full Analysis |
| Joseph Ruhiu Thuo -Vs- Commissioner of Domestic Taxes - Tat No. 220 Of 2020 – Judgement | Construction and Development of Residential Houses | Director Withdrawals | Read Full Analysis |
| Tenhos Sacco Society Limited-Vs- Commissioner of Domestic Taxes -Tat No 413 Of 2019 | Sacco | Industry wide FOSA and BOSA | Read Full Analysis |
| IM Bank Limited v Commissioner of Domestic Taxes - Tat No 398 of 2021 | Corporate and retail banking | Industry wide audit- Interchange fees | Read Full Analysis |
| Imenti Springs Limited v Commissioner of Domestic Taxes -TAT No 27 of 2021 | Retail sale of wines and spirits | Expenses declared were not legitimate | Read Full Analysis |
| Key Micro Finance Limited v Commissioner of Domestic Taxes -TAT No 251 of 2020 | Financial Services | Excise Duty | Read Full Analysis |
| Kwa Legacy Enterprises Limited v Commissioner of Domestic Taxes -TAT 335 of 2021 | Trading and Distribution of fast moving consumer goods | Missing Trader | Read Full Analysis |