Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Pwani Oil Products Limited v Commissioner of Customs Services Department. | The Appellant imports and refines/processes edible oils | The Appellant applied for and was granted remission for Value Added Tax (VAT) in respect of crude palm oil products imported for manufacture of Oil products for export, namely but not limited to vegetable oils/fat, laundry bar soap and glycerin. | Read Full Analysis |
| Golden Jubilee Limited Vs Commissioner of Domestic Taxes - TAT No. 523 of 2019 | Restaurant and accommodation services | Royalties made to the Appellant but not declared | Read Full Analysis |
| Rabai Operations and Maintenance Limited v Commissioner of Domestic Taxes | Operate and maintain the 90 MW Power Plant owned by Rabai Power Limited | Input Tax | Read Full Analysis |
| Gulsan Insaat Sanayi Turizm Nakliyat Ve Ticaret A.S-v-Commissioner of Domestic Taxes-TAT No.525 of 2019-Judgement | Contractors for Construction of roads and railways | Variances established from income reported in the self assessment returns as compared to the final statements accounts with KENHA on invoicing of work done | Read Full Analysis |
| Seaforth Shippiing (K) Limited v Commissioner of Domestic Taxes | Shipping | PAYE , CIT after disallowing travel expenses | Read Full Analysis |
| Heet Enterprises-v-Commissioner of Investigations _ Enforcement-TAT 230 of 2018-Judgement | Sale of Construction materials | Missing Trader | Read Full Analysis |
| Seven Seas Technologies Limited v Commissioner of Domestic Taxes. | Software solutions | Withholding Tax on payment to a non-resident persons in respect of software licenses | Read Full Analysis |
| Hewatele Limited-v-Commissioner of Domestic Taxes-TAT No.416 of 2020-Judgement | Supply of medical oxygen | Wrote for a private ruling, the KRA audited them after issuing the ruling. | Read Full Analysis |
| Sita Information Networking Computing BV v Commissioner of Domestic Taxes | Branch of a Holland Company | Deductible expenses | Read Full Analysis |
| Jarinta (K) Limited-v-Commissioner of Investigations _ Enforcement-TAT No.222 Of 2018-Judgement | Supplies | Missing Trader | Read Full Analysis |