Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Canarian Holdings Limited vs Commissioner of Domestic TAT 688 of 2021 | Real Estate- Developing, owning and letting real estate | Declaring Losses | Read Full Analysis |
| Mahan Limited vs Commissioner of Domestic TAT 487 of 2021 | Civil and road contract works | The KRA compared the Appellant's VAT declarations from January 2014 to 2017 with the Income tax self assessments returns for the same period and established variances. | Read Full Analysis |
| Mukasi Builders Limited vs Commissioner of Domestic TAT 301 of 2021 | Bulding and Construction | Taxable income as per the payment from Embu County in June 2020 was not declared. IT2C vs VAT declaration variances | Read Full Analysis |
| Obama Enterprises Limited vs Commissioner for Domestic Taxes TAT 667 of 2021 | Distribution and sale of Senator Keg. An alcoholic beverage | Variances on the income tax and VAT returns | Read Full Analysis |
| V.Nekey Suppliers Limited vs Commissioner of Investigations and Enforcement TAT 663 of 2021 | Construction | Intelligence reports that the Appellant was under-declaring revenue and overstating its purchases. | Read Full Analysis |
| Bilateral Semite Sap Limited v Commissioner of Domestic Taxes -TAT No. 208 of 2020 -Ruling | Clearing and Forwarding | The goods meant for export did not exit the country contrary to Section 109 of the EACCMA. | Read Full Analysis |
| De La Rue Currency & Security Print Limited v Commissioner of Domestic Taxes -TAT No. 395 of 2018-Ruling | MAP Mutual Agreement Procedure | Read Full Analysis | |
| Paleah Stores Limited v Commissioner of Investigations & Enforcement -TAT No. 81 of 2017-Judgement | Wholesale trader, dealing with bulding materials and food products | Intelligence information that the Appellant was engaged in tax evasion. | Read Full Analysis |
| Samaritan's Purse v Commissioner of Domestic Taxes -TAT No. 92 of 2017-Judgement | NGO- Non- denominational, evangelical Christian Organization | PAYE, Application for a tax exemption Certificate | Read Full Analysis |
| Ibero Kenya Limited v Commissioner of Domestic Taxes -TAT No. 172 of 2015-Judgement | Blending and sale of Coffee to the export market | Interest free loans- WHT on deemed interest | Read Full Analysis |