Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Total Kenya Ltd v Commissioner of Domestic Taxes | Distribution of petroleum products | Export of Services - France Kenya DTA | Read Full Analysis |
| Adix Plastics Ltd v Commissioner of Domestic Taxes | Manufacturing Plastics | Claiming Capital Expenditure | Read Full Analysis |
| Anchor Property Consult LTD v Commissioner of Domestic Taxes | Real Estate | Discrepancies in the income declared which affected both VAT and CIT | Read Full Analysis |
| Brookhouse Schools Ltd v Commissioner of Domestic Taxes. | Education | PAYE on employee benefits. | Read Full Analysis |
| COCA – COLA Central East and West Africa LTD v Commissioner of Domestic Taxes | Marketing and promotion of the Coca-Cola brands | Services Exported of Kenya/ what constitutes an export of service | Read Full Analysis |
| David Ndii Mwangi v Commissioner of Investigations and Enforcement | Individual-Economic Consultant | The KRA forcefully Registered the Individual for VAT. | Read Full Analysis |
| East Africa Data Handlers Ltd v Commissioner of Domestic Taxes 102 of 2017 | Information technology industry, data recovery, and selling of computer accessories | Under declaration of taxes- Failure to remit PAYE after deducting and sometimes remitting late. | Read Full Analysis |
| East Africa Data Handlers Ltd v Commissioner of Domestic Taxes 101 of 2017 | Information technology industry, data recovery, and selling of computer accessories | Misclassification of sales such as data recovery, sales of computer hardware, data analysis and mobile forensics as zero rated. | Read Full Analysis |
| Eliora Energy Limited v Commissioner of Domestic Taxes | Supply and distribution of petroleum products | Variances between sales and purchase figures as declared in the VAT returns and financial statements. | Read Full Analysis |
| Engineering Supplies 2001 Ltd v Commissioner of Domestic Taxes | Import and retail of construction equipment, power generation machines, pumping solutions, workshop equipment and other machines across East Africa | Wrong Tariff classification resulting in a VAT exempt status | Read Full Analysis |