Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Healthcare Direct (K) Limited v Commissioner of Customs Services | Importing and supplying hospital with sanitary products, gloves and related products | The Respondent subsequent to the aforesaid private Tariff Ruling conducted a post clearance audit in pursuant to the provisions of the East Africa Community Customs Management Act (EACCMA) 2004 in which it was found that the Appellant had been wrongfully classifying surgical latex examination gloves. | Read Full Analysis |
| Jimmy Mutuku Kiamba v Commissioner of Domestic Taxes. | Individual | Intelligence information from EACC) to the effect the Appellant was involved in a tax evasion scheme and was holding huge amounts of money in his bank accounts from unknown sources. | Read Full Analysis |
| KAPU (K) Limited v Commissioner of Domestic Taxes | carrying motor vehicle and machinery' parts importer, supplier, wholesaler and retailer and a registered taxpayer . | The Appellant was involved in accounting malpractice aimed at tax evasion. | Read Full Analysis |
| Kal Africa Limited v Commissioner of Domestic Taxes | The Appellant was not charging Value Added Tax (VAT) on supplies made to the British Army Training Unit in Kenya (BATUK) | Read Full Analysis | |
| Kenya Wildlife Service v Commissioner of Domestic Taxes | Conservancy | Industry wide- VAT on park entry fees | Read Full Analysis |
| Kenindia Assurance Company Limited v Commissioner of Domestic Taxes | Insurance | Increased its issued share capital through capitalization. | 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 |
| 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 |
| 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 |
| Longonot Gate Development Limited v Commissioner of Domestic Taxes. | Real Estate | Revenue recognition for the real estate sector | Read Full Analysis |