Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Space Geo Enterprises Limited v Commissioner of Domestic Taxes -TAT No.4 of 2020-Judgement | Selling electrical and water sanitation fittings | variances between VAT Sales and Income Tax Sales | Read Full Analysis |
| Car and General Trading Limited v Commissioner of Customs _ Border Control TAT 83 of 2021-Judgement | Car and General Trading Limited v Commissioner of Customs _ Border Control TAT 83 of 2021-Judgement | PCA | Read Full Analysis |
| Komatsu Limited Nairobi Liasion Office v Commissioner of Domestic Taxes TAT 193 of 2021-Judgement | Manufacture, sale and services relating to construction and mining equipment | VAT on Exported Services | Read Full Analysis |
| Mohamed Ali Isaack v Commissioner of Domestic Taxes TAT 619 of 2020- Judgement | Trading in rice | Failure to file returns. The Appellant carried out business but failed to declare the transactions for income tax purposes . | Read Full Analysis |
| One Gas Limited v Commissioner of Domestic Taxes TAT 53 of 2021- Judgement | Importation and distribution of Liquefied Petroleum Gas | Classification of Propane | Read Full Analysis |
| Skylink Oil Limited v Commissioner of Investigations and Enforcement TAT 302 of 2020- Judgement | Importation of refined oil for repackaging and selling to the local market | Received intelligence that the Appellant was an importer of RBD palm oil under tax remission and re- exporting the product without declaring the relevant taxes. | Read Full Analysis |
| Tuffsteel Limited v Commissioner of Investigations Enforcement TAT 330 of 2020- Judgement | Distribution of locally manufactured cement steel roofing solutions bitumen and industrial chemicals for construction use | A reconciliation of the Appellant's export entries using the Respondent's SIMBA System revealed that 256 export entries for the Appellant out of a total of 1175 entries did not have Uganda Revenue Authority (URA) corresponding entries. | Read Full Analysis |
| Ace Nairobi One Limited v Commissioner of Domestic Taxes TAT 15 of 2021- Judgement | Provision of International curriculum and education in Kenya | The KRA wanted to investigate investment deduction claimed . | Read Full Analysis |
| Africa Fairtrade Network Limited v Commissioner of Investigations and Enforcement - TAT No 608 of 2020 | Training farmers on production of quality products and other community based projects that focus on women empowerments, workers' rights, child protection climate change | The point of divergence was on whether the Appellant had an exemption certificate | Read Full Analysis |
| Auto Industries Limited v Commissioner of Customs _ Border Control TAT 21 of 2021 – Judgement | Assembly of and Distribution of two wheelers and three wheelers imported in Semi Knocked Down form | PCA, tariff mis-classification | Read Full Analysis |