Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Awal Limited v Commissioner of Investigations and Enforcement | Import and Export Merchant | Amnesty Application | Read Full Analysis |
| Braeburn Schools Limited v Commissioner of Domestic Taxes. | Education | PAYE on employee benefits | Read Full Analysis |
| BTB Insurance Brokers Limited v Commissioner of Domestic Taxes | Insurance | Other Fees | Read Full Analysis |
| Cofftea Agencies Limited v Commissioner of Domestic Taxes | The Appellant is a limited liability Company incorporated in Kenya and is principally engaged as an agent for a non-resident company named Ballahane Limited hereinafter referred to as "the Principal". The Appellant's main activity is acting as a commission agent | The Appellant was claiming input Value Added Tax (VAT) on supplies made to the Principal. | Read Full Analysis |
| Co-operazione Internazionale vs Commissioner of Domestic Taxes | NGO | PAYE | Read Full Analysis |
| CMA CGM (K) Limited v Commissioner of Domestic Taxes | CMA CGM (K) LIMITED, hereinafter referred to as the Appellant is a Kenyan based company incorporated in 2005. It is a member of the CMA CGM group of Marseille, France. The Appellant's principal business is that of a shipping agent | Whether demurrage charges are part of freight or rent for use of containers Whether demurrage charges are part of freight or rent for use of containers. | Read Full Analysis |
| Delmonte Kenya Limited v Commissioner of Domestic Taxes | Cultivating, processing and sale of pineapples and a range of alcoholic beverages. The Appellant is a subsidiary of Del Monte' Kenya Holdings Inc. (DMKH) United Kingdom | Treatment of foreign exchange losses and gains | Read Full Analysis |
| Diakonie Emergency Aid v Commissioner of Domestic Taxes | NGO | Pay as you earn (PAYE) arrears from employees of Diakonie Emergency Aid Primary Health Care (DEA- PHC) | Read Full Analysis |
| Ericsson (K) Limited v Commissioner of Domestic Taxes (Consolidated with Tax Appeal No. 49 of 2016) | The Appellant is a wholly owned subsidiary of LM Ericsson Telefonaktiebolaget (Sweden). The Ultimate holding company is Ericsson AB - Sweden (EAB). EAB is engaged in the business of core net work equipment and software whereas the Appellant is engaged in the business of provisions of network roll-out and support services to its customers in Kenya. | Respondent on its part argued that the invoices issued by the Appellant were treated as income in the Appellant's books of accounts and hence ought to have been treated as taxable income and they ought to have been charged to tax. | Read Full Analysis |
| Evamar Investments Limited v Commissioner of Domestic Taxes. | Real Estate | Trading Gain or capital Gain | Read Full Analysis |