Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Centsavvy Capital Ventures Limited v Commissioner of Investigation and Enforcement (Tax Appeal E156 of 2023) [2024] KETAT 1321 (KLR) (23 August 2024) (Judgment) | Provision of advances and loans to individuals and corporations. | The investigations were triggered by the assertion that the Appellant filed income tax returns only for the year 2018 and had filed Nil returns for VAT for the period under review. | Read Full Analysis |
| Robertson Otwane Omodia-v-Commissioner of Domestic Taxes-TAT No.109 of 2020-Judgement | Supplies | Missing Trader | Read Full Analysis |
| Doshi and Company Hardware Limited v Commissioner Customs and Border Control (Tax Appeal E402 of 2023) [2024] KETAT 1322 (KLR) (23 August 2024) (Judgment) | The importation, manufacturing, trading and distribution of various building and construction materials but not limited to steel channels. | The Respondent conducted a post clearance audit of the Appellant’s imported consignments. | Read Full Analysis |
| The Registered Trustees of Agricultural Society of Kenya-v-Commissioner of Domestic Taxes-TAT No.411 of 2020-Judgement | Formed to promote agricultural development through agricultural shows | Variances | Read Full Analysis |
| Car and General (Trading) Limited v Commissioner of Legal Services and Board Coordination (Appeal E667 of 2023) [2024] KETAT 1235 (KLR) (23 August 2024) (Judgment) | principal activity is the sale and service of motorcycles, household goods, agricultural tractors and implements, marine engines, three-wheeler vehicles, commercial laundry equipment, commercial engines, forklifts, excavators, power equipment and general goods. | The Appellant vide a letter dated 20th January, 2023 sought a private ruling from the Respondent regarding whether it could include the share of profit from Watu Credit and Cummins C & G Joint Venture in determining it’s earnings before interest, tax, depreciation, and amortization (EBITDA).The Respondent through a private ruling dated 1st March, 2023 informed the Appellant that it could not include the share of profits from Watu Credit and Cummings C & G Joint Venture in its EBITDA. The Respondent thereafter vide a letter dated 17th May, 2023 issued a pre-assessment notice informing the Appellant of its intention to amend its Corporation tax return for the year of income ended September 2022 to restrict the deductible interest expense. | Read Full Analysis |
| W.E.C Lines Kenya Limited-v-Commissioner of Domestic Taxes-TAT No.247 of 2020-Judgement | Shipping Agent | Appellant applied for VAT refunds on i-Tax | Read Full Analysis |
| Kone Kenya Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 113 of 2023) [2024] KETAT 1242 (KLR) (23 August 2024) (Judgment) | The Appellant is a fully owned subsidiary of KONE Finland and therefore part of the larger KONE Group. KONE Group is in the business of making and disposal of elevators and escalators around the globe and in countries where it has presence. | The genesis of this dispute was the imposition of transfer pricing adjustments by the Respondent on the Appellant’s transactions. | Read Full Analysis |
| Webistix Limited-v-Commissioner of Domestic Taxes-TAT No.559 of 2019-Judgement | Logistics | The Appellant supplied goods to EABL an income that was not declared. | Read Full Analysis |
| Sunpower International Limited v Commissioner of Customs and Border Control (Tax Appeal E437 of 2023) [2024] KETAT 1245 (KLR) (23 August 2024) (Judgment) | Its main form of business is in the installation and servicing of industrial solar plants, fiberglass-reinforced PPR piping systems, and photovoltaic solar systems. | Misclassified tariff codes | Read Full Analysis |
| Arrow Hi-Fi (E.A) Limited Vs Commissioner of Customs _ Border Control TAT 45 of 2020-Judgement | Import and sale of motor vehicle | Undervaluation on importation | Read Full Analysis |