Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Eliora Energy Limited v Commissioner of Domestic Taxes | Supply and distribution of petroleum products | Variances between sales and purchase figures as declared in the VAT returns and financial statements. | Read Full Analysis |
| Engineering Supplies 2001 Ltd v Commissioner of Domestic Taxes | Import and retail of construction equipment, power generation machines, pumping solutions, workshop equipment and other machines across East Africa | Wrong Tariff classification resulting in a VAT exempt status | Read Full Analysis |
| Ernie Campbell_ Co (K) Ltd v Commissioner of Domestic Taxes | Building and general construction, plumbing and sanitary engineering | Missing Trader | Read Full Analysis |
| Fortune Container Depot Limited v Commissioner of Domestic Taxes 24 of 2018 | Handling, storage, repairs , cleaning and transporting empty containers | The Appellant provided services to a non resident entity based on an agency agreement then claimed a VAT Refund - Whether the services provided the Appellant to the non- resident were exported services. | Read Full Analysis |
| Giraffe Ark Game v Commissioner of Domestic Taxes | Hospitality | The KRA established from its systems that the Appellant had made purchases from related parties and other suppliers of 159 million and also made sales of 179 million but declared sales of 13 million. | Read Full Analysis |
| Highlands Mineral Water LTD v Commissioner of Domestic Taxes | Manufacturing of beverages such as drinking water, juices and energy drinks | Late filing of VAT returns- The court was tasked with deciding whether payment for late submission penalty for VAT allowed the Appellant to deduct input beyond the prescribed timelines. | Read Full Analysis |
| H.P. Gauff Ingenieure GMBH& COKG v Commissioner of Domestic Taxes | A branch of a German Company, and is a leading consultant in infrastructure and mobility which mainly deals in transport, water and sanitation sector of the economy | Exemption | Read Full Analysis |
| I&M Bank Kenya Limited v Commissioner of Domestic Taxes | Financial Services | Bad Debts , WHT and VAT on certain fees. | Read Full Analysis |
| Kikuyu Pipes and Fittings Center v Commissioner of Domestic Taxes | Plumbing and Hardware | Third party information was used (bank statements) to compute expected sales | Read Full Analysis |
| LG Electronics Africa Logistics FZW Kenya Branch v Commissioner of Domestic Taxes | Branch of a Dubai entity | Export of services -Who is the consumer of marketing services provided by the Appellant. | Read Full Analysis |