Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Villa Grazia Luxury Hotel Limited v Commissioner of Domestic Taxes (Appeal E413a of 2023) [2024] KETAT 1251 (KLR) (Nairobi) (23 August 2024) (Judgment) | The Appellant is in the business of accommodation and food services along the Naivasha-Nakuru Highway. | Under declared sales in the Appellant’s January 2023 VAT return and lack of documentation for declaration of exempt and zero rated sales | Read Full Analysis |
| Basra Building and Construction Company Limited-v-Commissioner of Domestic Taxes-TAT No.420 of 2020-Judgement | Bulding and Construction | Failure to declare supplies made to Isiolo County Government in respect to VAT and Income Tax . | Read Full Analysis |
| Three Rivers Resort Limited v Commissioner of Domestic Taxes (Tax Appeal E451 of 2023) [2024] KETAT 1252 (KLR) (23 August 2024) (Judgment) | Hotel business | The additional income tax assessments were based on under declaration of purchases in the income tax returns for the tax year 2021 which were construed to mean under declaration of sales. | Read Full Analysis |
| Central Rift Valley Water Development Agency Vs Commissioner of Domestic Taxes TAT 230 of 2020 – Judgement | State Corporation under Ministry of Environment | WHT on payments made to Contractors. | Read Full Analysis |
| Eldo-Rosta Construction Limited v Commissioner of Domestic Taxes (Tax Appeal E459 of 2023) [2024] KETAT 1277 (KLR) (23 August 2024) (Judgment) | Construction | The Respondent cited Section 42 of the Tax Procedures Act and stated that it issued the Agency notices to the Appellant’s creditors and banks after it noted that the Appellant had not made any attempts to settle its tax debt. | Read Full Analysis |
| Cents Traders-v-Commissioner of Domestic Taxes-TAT No.9 of 2020-Judgement | Trading in office stationary | The Appellant was found to have made imports and not declared the resultant sales from these purchases | Read Full Analysis |
| Kenya Ports Authority v Commissioner of Domestic Taxes (Tax Appeal E499 of 2023) [2024] KETAT 1278 (KLR) (23 August 2024) (Judgment) | discharging such functions as are bestowed on it under the statute. | Income earned by Japan Port Consultants Ltd (JPCL) for the years 2020-2022 amounting to Kshs.78,533,571.00 (Inclusive pf penalty and intertest) on contractual consulting services (Detailed Design, Construction Supervision) was subject to withholding tax on income of a non-resident accrued and derived in Kenya. | Read Full Analysis |
| Century Feeds Ltd Vs Commissioner of Domestic Taxes TAT 401 of 2020- Judgement | Processing animal feeds | Undeclared and under declared income from under statements of sales and over statement of purchases and Expenses | Read Full Analysis |
| Narcol Aluminium Rolling Mills Limited v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E835 of 2023) [2024] KETAT 1279 (KLR) (23 August 2024) (Judgment) | Manufacture and export of aluminum kitchenware in the sub-Saharan region. | Claim for refunds- In the absence of alleged exports in the Simba system, the claim for refunds cannot be entertained. | Read Full Analysis |
| Charles Kiprop Maiyo-v-Commissioner of Domestic Taxes-TAT No.540 of 2019-Judgement | Individual | Non filing of MRI Returns | Read Full Analysis |