Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Equity Bank Kenya Limited v Commissioner of Domestic Taxes -TAT No. 161 of 2017 | Financial Services | Excise Duty on Fees, Bad Debts | Read Full Analysis |
| Ergo Enterprises and Ergo Car Hire Leasing v Commissioner of Domestic Taxes -TAT No. 62 Of 2021 | Car hire leasing and maintenance services | Under declared VAT and Income Tax | Read Full Analysis |
| Hasus Energy Limited v Commissioner of Domestic Taxes - TAT No. 291 of 2021 Judgement | Construction | Underdeclared income for VAT purposes | Read Full Analysis |
| Hubei Hungyuan Power Engineering Co Kenya Branch v Commissioner of Domestic Taxes TAT MISC APP. No 50 Of 2021 | Supply of electrical fittings to KPLC | WHT was deducted on Contractual fees by KPLC, the Appellant failed to declare. | Read Full Analysis |
| Jaintlal Devchand Nanji v Commissioner of Domestic Taxes TAT 185 of 2021 > | Sole proprietor | Invoice mismatch. Data which indicated that the Appellant had not declared some invoices for VAT purposes. | Read Full Analysis |
| Jitihada Furniture Centre Limited v Commissioner of Domestic Taxes -TAT No. 334 Of 2021 | Milling coffee commercially | Sales variance between VAT and Income Tax. | Read Full Analysis |
| Jose Waigwe Karuri v Commissioner of Domestic Taxes -TAT No. 291 Of 2021 | Sole proprietor- real estate | Filing Nil Returns | Read Full Analysis |
| Katsran Limited v Commissioner of Domestic Taxes -TAT No 182 of 2021 | Construction | The KRA established from IFMIS that the Appellant had declared less than what was declared in its self assessment. | Read Full Analysis |
| Koroto Engineering Limited v Commissioner of Domestic Taxes -TAT No. 310 Of 2018 | Civil and road works | Withholding tax was deducted but the Appellant did not declare the amounts. | Read Full Analysis |
| Pelalus Supplies Limited v Commissioner of Investigations Enforcement -TAT No. 338 of 2021 Judgemen | Supplies | The Appellant was paid by Migori County but failed to declare | Read Full Analysis |