Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Oil v Commissioner of Domestic Taxes (Tax Appeal E546 of 2023) [2024] KETAT 1247 (KLR) (Civ) (9 August 2024) (Judgment) | Variances between the Income tax return and the VAT return and between imports declared and those actually imported. Bank credits that had not been declared for tax purposes. | Read Full Analysis | |
| Sketchers Design Promoters Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E501 of 2023) [2024] KETAT 1248 (KLR) (9 August 2024) (Judgment) | Outdoor advertising, corporate branding, design, printing and advertising. | Variances between the Income tax and VAT returns for the period 2017 to 2021. | Read Full Analysis |
| Green Mango Investment Limited v Commissioner of Domestic Taxes (Tax Appeal E100 of 2023) [2024] KETAT 1253 (KLR) (9 August 2024) (Judgment) | The Appellant is a company incorporated in Mauritius and acts as a holding company for its subsidiaries and affiliates in Africa and India. | Residency based on Place of effective management | Read Full Analysis |
| Chloride Exide Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal E589 of 2023) [2024] KETAT 1254 (KLR) (9 August 2024) (Judgment) | installation of solar water heating systems, backup systems and distribution of automotive batteries. | HS Code Classification | Read Full Analysis |
| Shivai Hardware Limited v Commissioner of Domestic Taxes (Tribunal Appeal E331 of 2023) [2024] KETAT 1258 (KLR) (9 August 2024) (Judgment) | Hardware | The Respondent stated that it conducted an audit of the Appellant and assessed it for Value Added Tax (VAT) of Kshs. 689,668.96 for the period of October 2021 based on unsupported VAT input claims from Gempro Kenya Trading in October 2021. | Read Full Analysis |
| Mwangi v Commissioner of Legal Services & Board Coordination (Appeal E858 of 2023) [2024] KETAT 1260 (KLR) (9 August 2024) (Judgment) | Individual taxpayer trading as a sole proprietor. | Read Full Analysis | |
| Gichengo v Commissioner Investigations and Enforcement (Appeal E026 of 2023) [2024] KETAT 1268 (KLR) (9 August 2024) (Judgment) | Individual | The Appellant registered for income tax obligation on 3rd March 2005 but filed nil returns for this obligation in the years 2017, 2018, 2019 and 2020.The Respondent averred that besides verifiable information from its databases, it also relied on information provided by third parties such as banks, open-source intelligence and the National Transport Safety Authority’s Transport Information Management System, which according to the Respondent, it deemed as accurate. | Read Full Analysis |
| Rivastage Company Limited v Commissioner of Domestic Taxes (Appeal E493 of 2023) [2024] KETAT 1269 (KLR) (9 August 2024) (Judgment) | A limited liability company based in Nakuru dealing in wholesale and retail business. | Appointed as a VAT WH tax agent | Read Full Analysis |
| Waki & another (Suing ss the joint Executors of the Estate of the Late Mutula Kilonzo) v Commissioner of Domestic Taxes (Tax Appeal E836 of 2023) [2024] KETAT 1270 (KLR) (Civ) (9 August 2024) (Ruling) | Joint Executors of the Estate of the Late Mutula Kilonzo) | Agency Notice | Read Full Analysis |
| Danveck Construction Company Limited v Commissioner of Domestic Taxes (Tax Appeal E327 of 2023) [2024] KETAT 1276 (KLR) (9 August 2024) (Judgment) | Construction | The Appellant lodged objections against the Respondent’s assessments on 27th September 2021 and 17th March 2022 which were invalidated by the Respondent on 18th November 2021 and 9th May 2022. | Read Full Analysis |