Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Good Bread Kenya Limited v Commissioner of Domestic Taxes. | Producing and selling bread | The Respondent acknowledges that since the Appellant was a first time VAT Claimant when it submitted its refund claim on form VAT 4- for the period October 2012-July 2013, it was bound to undertake an audit to establish whether that Refund was due and payable. | Read Full Analysis |
| Hewlett Packard East Africa Limited v Commissioner of Domestic Taxes. | Marketing, promotion, sales and technical support for HP - It’s a wholly owned subsidiary of HP Switzerland | Commissions treated as Zero rated since the Appellant classified them as an export of service. | Read Full Analysis |
| Kenya Fluorspar Company Limited v Commissioner of Domestic Taxes | Mining Crude fluorspar | The Appellant was paying management fees, contractual fees and legal fees among others to companies outside Kenya without operating reverse VAT contrary to section 6(6) of the VAT Act cap 476. | Read Full Analysis |
| Kenya Postel Directories Limited v Commissioner of Domestic Taxes. | To produce the official telephone; print directories for Kenya and distribute them free of charge to all telephone subscribers in the regions covered by each edition. | Bad Debts, allowable deductions, WHT on dividends becomes due when the amounts are approved and booked in the Appellant's records or when the amount is disbursed.( Actual payments) | Read Full Analysis |
| Madison Insurance Limited v Commissioner of Domestic Taxes. | Insurance | Industry wide-VAT on Motor vehicle salvage. | Read Full Analysis |
| Mars Logistics Limited v Commissioner of Domestic Taxes. | Transporters | Services exported out of Kenya | Read Full Analysis |
| M-Oriental Bank Limited v Commissioner of Domestic Taxes. | Financial | Sale of shares | Read Full Analysis |
| Muungania Tea Factory Company Limited and 17 others, KTDA Management Services Limited vs. Commissioner of Domestic Taxes | Manufacture of green leaf into tea | The Respondent as a result of the Audit, established that t Appellants had other income streams besides their core income from the sale of tea. The Respondent further noted that the Appellants were not separating their incomes for tax purposes. | Read Full Analysis |
| Parkways Investment Limited v Commissioner of Domestic Taxes. | Rental income. | VAT on the sale of shares , pegged on the value of the property in the company. | Read Full Analysis |
| Pwani Oil Products Limited v Commissioner of Customs Services | Importing, refining and or processing edible oils for both the local and export market | Duty remission | Read Full Analysis |