Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Sigona Golf Club 4 Others v Commissioner of Domestic Taxes | Welfare and Philanthropic associations/ clubs | Industry wide- VAT on club entrance and subscription fees | Read Full Analysis |
| Skyline Towers Ltd v Commissioner of Domestic Taxes | Real Estate- Property Management Company | Failure to remit VAT after charging | Read Full Analysis |
| Computech Limited v Commissioner of Domestic Taxes | IT system and integration | Missing Trader | Read Full Analysis |
| Cooperative Bank of Kenya v Commissioner of Domestic Taxes | Financial | Industry wide- Excise Duty on Fees | Read Full Analysis |
| Dominion Petroleum Kenya Limited v Commissioner of Domestic Taxes | Exploration and extraction of hydrocarbons , particularly oil and gas | In a bid to wind up its affairs the Appellant sought tax clearance from the KRA | Read Full Analysis |
| Golden Acre Limited v Commissioner of Domestic Taxes | Real Estate- Earns rental income | Interest on loan where there are no loan agreements. | Read Full Analysis |
| Gravity Trading Company Limited v Commissioner of Domestic Taxes | Supplies | Missing Trader | Read Full Analysis |
| Mobius Motors Kenya Ltd v Commissioner of Domestic Taxes | Subsidiary of Mobius Motors UK- design, manufacture, and sale of motor vehicle parts to a finished product | Withholding tax on Consultancy Services and Royalties. Deemed interest issues | Read Full Analysis |
| Stephen Kimathi Mutiso v Commissioner of Domestic Taxes; Kenya Commercial Bank-KCB (Interested Party) | Individual- Advocate | The taxpayer invoiced a client and the client claimed and declared the same in their returns but the taxpayer did not declare. | Read Full Analysis |
| Tradeline Express Kenya Limited v Commissioner of Investigations Enforcement | Clearing and forwarding | Variance between the declaration made for income tax and VAT. The company had properties registered under its name yet no declaration of rental income had been made. | Read Full Analysis |