Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Better Globe Forestry Limited v Commissioner of Domestic Taxes - TAT No 135 of 2021 | Forest development agency company- related to a non resident | Interest free loans- WHT on deemed interest | Read Full Analysis |
| Camusat Kenya Limited v Commissioner Customs _ Border Control TAT 525 of 2020 – Judgement | Designing , building managing and powering telecommunication infrastructure | The Appellant was flagged because he had imported goods from China, and previously he had imported similar goods and declared a different value. | Read Full Analysis |
| Corporate Business Forms Limited v Commissioner of Domestic Taxes - TAT No 439 of 2019 | Supplies | Filing NIL returns | Read Full Analysis |
| Gulf Skytop Limited v Commissioner of Investigations _ Enforcement TAT 364 of 2020- Judgement | Importation of raw materials for processing and exportation of processed cooking oil products | Non filing of Corporate tax return- Through third party information (Gulf Bank) the KRA established that the Appellant was involved in a deliberate tax evasion scheme. | Read Full Analysis |
| Manik Das Sugar Mill Consultancy Services v Commissioner of Customs and Border Control TAT 189 of 2021-Judgement | Consultancy services , importation of sugar and rehabilitation/ refurbishment of sugar mill machinery & equipment | HS Code Classification | Read Full Analysis |
| Modern Coast Courier Limited v Commissioner of Domestic Taxes TAT 96 of 2020- Judgement | Postal and courier services | Inconsistencies between the purchase invoices claimed by the Appellant vis a vis sales declared by its suppliers on iTax | Read Full Analysis |
| Nelson Ndegwa Njeri v Commissioner of Customs and Border Control- TAT No 159 of 2020 | Individual | Under declaration | Read Full Analysis |
| Standard Chartered Bank Kenya Limited v Commissioner of Domestic Taxes | Financial Services | Inconsistencies between thereturns filed by the Appellant's suppliersand invoices claimed by the Appellant for the period under review. | Read Full Analysis |
| Awale Ali Hashi vs. Commissioner Domestic Taxes | Transportation | The difference between total bankings and the sales declared in the VAT Returns led to a VAT Assessment | Read Full Analysis |
| Brighter Monday. Com Limited vs. The Commissioner Domestic Taxes | Online Job Advertisements | A voluntary declaration led the KRA to audit their books and issue additional Assessments | Read Full Analysis |