Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Abdul Rashid Properties v Commissioner of Domestic Taxes TAT No.487 of 2020-Judgement | Partnership- Commercial buildings utilised for rental properties | The Agent was accounting for VAT but not income tax, Income statements of the partners were reviewed while the Appellant was claiming interest on loan, there was no proof of any credit facility given to it. | Read Full Analysis |
| APM Terminals Kenya Limited v Commissioner of Domestic Taxes -TAT No.368 of 2019-Judgement | Independent business division of the Danish based Maersk Group ( Dominant in the shipping industry) | VAT Refunds | Read Full Analysis |
| Aura Outlets Limited v Kenya Revenue Authority & another -TAT No.407 of 2018-Judgement | Construction | Appellant was paid by the Kajiado County Government for construction of an administrative block. | Read Full Analysis |
| Barkat Developers Limited v Commissioner of Domestic Taxes -TAT No.517 of 2019-Judgement | Holder of a licence from Agricultural Fisheries and Food Authority | The KRA queried sugar imports with a CIF Value. The KRA contended that this amount had not been declared and CIT and VAT were chargeable. | Read Full Analysis |
| Biojoule Kenya Limited v Commissioner of Domestic Taxes -TAT No.399 of 2020-Judgement | Transportation and Storage | Failing to file returns | Read Full Analysis |
| Esther Wanja Mwangi v Commissioner of Domestic Taxes -TAT No.12 of 2019-Judgement | Individual- Insurance Agent | Failure to declare transactions for income tax purposes | Read Full Analysis |
| H.Young & Company (East Africa) Limited v Commissioner of Customs & Border Control -TAT No.231 of 2020-Judgement | Road infrastructure, structural steel works, electro- mechanical installations and civil engineering works in East Africa | Tenders | Read Full Analysis |
| Highlands Resources Limited v Commissioner of Investigations & Enforcement-TAT No.325 of 2020-Judgement | Highlands Resources Limited v Commissioner of Investigations & Enforcement-TAT No.325 of 2020-Judgement | Inconsistencies from an invoice declared by the Appellant and one of its suppliers. | Read Full Analysis |
| Homebridge Limited v Commissioner of Domestic Taxes -TAT No.43 of 2019-Judgement | Property Developer | The Appellant was profiled for audit by the Respondent's intelligence and strategic Operations Department. | Read Full Analysis |
| Intellecap Advisory Services Private Limited v Commissioner of Domestic Taxes -TAT No.183 of 2017-Judgement | A branch of a Company in India | VAT on services offered by the Appellant to Shell Foundation and World Bank. | Read Full Analysis |