Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Wananchi Group(K) Limited Vs Commissioner of Customs and Border Control - Tat No. 147 Of 2021 - Judgement | Provision of cable television and internet to its customers | PCA | Read Full Analysis |
| Socabelec EA LTD v Commissioner of Domestic Taxes | Sales , distribution and installation of generators in Nairobi | Deemed interest from related party loans. | Read Full Analysis |
| Total Kenya Ltd v Commissioner of Domestic Taxes | Distribution of petroleum products | Export of Services - France Kenya DTA | Read Full Analysis |
| Adix Plastics Ltd v Commissioner of Domestic Taxes | Manufacturing Plastics | Claiming Capital Expenditure | Read Full Analysis |
| Anchor Property Consult LTD v Commissioner of Domestic Taxes | Real Estate | Discrepancies in the income declared which affected both VAT and CIT | Read Full Analysis |
| Brookhouse Schools Ltd v Commissioner of Domestic Taxes. | Education | PAYE on employee benefits. | Read Full Analysis |
| COCA – COLA Central East and West Africa LTD v Commissioner of Domestic Taxes | Marketing and promotion of the Coca-Cola brands | Services Exported of Kenya/ what constitutes an export of service | Read Full Analysis |
| David Ndii Mwangi v Commissioner of Investigations and Enforcement | Individual-Economic Consultant | The KRA forcefully Registered the Individual for VAT. | Read Full Analysis |
| East Africa Data Handlers Ltd v Commissioner of Domestic Taxes 102 of 2017 | Information technology industry, data recovery, and selling of computer accessories | Under declaration of taxes- Failure to remit PAYE after deducting and sometimes remitting late. | Read Full Analysis |
| East Africa Data Handlers Ltd v Commissioner of Domestic Taxes 101 of 2017 | Information technology industry, data recovery, and selling of computer accessories | Misclassification of sales such as data recovery, sales of computer hardware, data analysis and mobile forensics as zero rated. | Read Full Analysis |