Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| W.E.C Lines Kenya Limited v Commissioner of Domestic Taxes | Agent of a Netherlands Company - solicitation of business, customer service booking, documentation, quotation of rates , negotiation , administration etc. | Export of Services | Read Full Analysis |
| Kisima Farm Limited v Commissioner of Domestic Taxes | Farming | Variances | Read Full Analysis |
| Shailesh Jagjiven Dattani v Commissioner of Domestic Taxes | Supplies | Missing Trader | Read Full Analysis |
| Unique Enterprises Limited v Commissioner of Domestic Taxes | Supplies | Missing Trader | Read Full Analysis |
| Yamason Contractors Limited v Commissioner of Domestic Taxes | Construction | The KRA admitted that the audit was triggered by the Appellant being in a perpetual VAT credit position. | Read Full Analysis |
| Zayn Agro Industries v Commissioner of Domestic Taxes | Cotton ginning | The KRA issued Corporation tax on gross revenue arising out of turnovers declared in the company's VAT returns. | Read Full Analysis |
| Amritlal Kachra Savla v Commissioner Of Domestic Taxes -TAT No. 158 of 2018-Judgement | Individual | Missing Trader | Read Full Analysis |
| Bemms Limited v Commissioner of Domestic Taxes | Services of transporting transit cargo from Mombasa-Kenya to neighboring countries such Uganda, Rwanda and Democratic Republic of Congo. | Export of goods | Read Full Analysis |
| Citigates Developers Limited v Commissioner of Investigations Enforcement | The Appellant deposited Kshs. 3,750,000.00 as initial deposit in the year 2013. No other deposit was made in the subsequent years. The Appellant seemed to be a dormant company. The source of the initial deposit was however not explained. | Read Full Analysis | |
| Dutch Flower Group Kenya Limited v Commissioner of Domestic Taxes -TAT No. 71 of 2017-Judgement | Logistical support, assisting in sourcing for flowers, checking the quality of the sourced flowers before they are shipped | VAT refunds | Read Full Analysis |