Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Margaret Karungaru v Commissioner of Domestic Taxes -TAT Misc Appl No. 124 of 2021 | She leased her property out | Failure to charge and remit VAT on Commercial property, NIL returns Triggered the audit | Read Full Analysis |
| Mwagho Company Limited v Commissioner of Domestic Taxes -TAT Misc Appl. No 172 of 2021 | Construction | The KRA relied on Data from IFMIS, Undervaluation of work done. | Read Full Analysis |
| Abby Holdings Limited v Commissioner of Investigations Enforcement-TAT No. 95 Of 2020 | Importation and sale of motor vehicle spare parts | VAT- Undeclared taxable supplies | Read Full Analysis |
| Alkamar Trading Company Limited v Commissioner of Domestic Taxes -TAT MISC APPL. No 141 Of 2021 | Transport service | Tax Credits. | Read Full Analysis |
| Althaus Services Limited v Commissioner of Domestic Taxes -TAT No. 594 Of 2021 | Real Estate Management | Credits claimed on iTax | Read Full Analysis |
| Bidco Africa Limited v Commissioner of Customs Border Control -TAT No. 124 of 2021-Judgement | Manufacture and sale of fast moving consumer goods | Tariff Classification | Read Full Analysis |
| Bolabu Enterprises Limited v Commissioner of Domestic Taxes -TAT No. 475 Of 2021 | Construction | Information obtained from IFMIS | Read Full Analysis |
| Bosky Industries Limited v Commissioner of Domestic Taxes -TAT No. 394 Of 2021 | Wholesale of ready made Garments | Missing trader | Read Full Analysis |
| Central Kenya Coffee Mill Limited-Commissioner of Domestic Taxes -TAT No. 205 Of 2021 | Coffee Miller | Non declaration and non- remittance of VAT | Read Full Analysis |
| CKL Africa Limited Vs Commissioner of Domestic Taxes - TAT No. 297 Of 2021 | Manufacture and distribution of animal feeds | The Appellant claimed investment deduction. | Read Full Analysis |