Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Kenindia Assurance Company Limited v Commissioner of Domestic Taxes | Insurance | Increased its issued share capital through capitalization. | Read Full Analysis |
| Standard Chartered Bank Kenya Limited -Vs- Commissioner of Domestic Taxes - Tat No. 199 of 2019-Judgement | Financial | Industry wide- Excise duty on other fees and commissions on loans | Read Full Analysis |
| Kingdom Kenya 01 Limited v Commissioner of Domestic Taxes | Private limited company incorporated in Kenya and registered under the Companies Act owned 100% by Kingdom Hotels Investment Limited Cayman Islands. Kingdom Kenya | VAT on travel agent commission under reverse VAT regime. | Read Full Analysis |
| Tullow Kenya B.V-Vs-Commissioner of Domestic Taxes-Tat No.343 of 2019-Judgement | Exploration and exploitation of oil | Farm Out | Read Full Analysis |
| Lewa Wildlife Conservancy Limited v Commissioner of Domestic Taxes | Responsible for managing and conserving wildlife resources in liaison with Kenya Wildlife Service. | Industry wide-VAT on park entry fees | Read Full Analysis |
| Wangombe Hardware Limited-Vs-Kenya Revenue Authority-Tat No.424 of 2019-Judgement | Hardware | Missing Trader | Read Full Analysis |
| London Distillers (Kenya) Limited v Commissioner of Domestic Taxes | Distillery. manufacturing. blending and the sale of various distilled portable spirits. | Accounting malpractices that were designed to evade tax. | Read Full Analysis |
| Abdi Gedi Amin Alias Abdi Ibrahim Ahmed Vs Commissioner of Investigations and Enforcement-TAT No 365 of 2020 – Judgement | Operating petrol station, importing cooking oil, transportation services for UN, General supplies | Filing NIL returns | Read Full Analysis |
| Longonot Gate Development Limited v Commissioner of Domestic Taxes. | Real Estate | Revenue recognition for the real estate sector | Read Full Analysis |
| Agency for Peace and Development-v-Commissioner of Investigations _ Enforcement-TAT No.168 of 2017-Judgement | NGO | PAYE | Read Full Analysis |