Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Angelique International Limited-Vs- Commissioner of Domestic Taxes -Tat No. 587 Of 2020 Judgement | A branch of an Indian Company- Turnkey projects in Africa | Information obtained through the integrated Financial Management Information System (IFMIS) - Kenya power contract | Read Full Analysis |
| Asl Packaging Limited-Vs-Commissioner of Domestic Taxes -Tat No. 555 Of 2020 –Judgement | Manufacturing of wrappers and flexible packaging materials | VAT Inconsistencies from input taxes claimed | Read Full Analysis |
| Aval Trading Limited-Vs- Commissioner of Domestic Taxes -Tat No. 444 Of 2020 –Judgement | Importer and seller of processed food items from India | The KRA suspected the Appellant for under valuation and mis-declaration. | Read Full Analysis |
| Batavia International Limited - v- Commissioner of Domestic Taxes- TAT No 500 of 2020 | Solar Water Heaters importer | Filed NIL VAT and CIT returns. | Read Full Analysis |
| Beta Solutions Limited-Vs- Commissioner of Domestic Taxes -Tat No. 122 Of 2020 –Judgement | Beta Solutions Limited-Vs- Commissioner of Domestic Taxes -Tat No. 122 Of 2020 –Judgement | Withholding Certificates | Read Full Analysis |
| Bidcoro Africa Limited -Vs- Commissioner of Customs _ Border Control - Tat No. 689 Of 2021 – Ruling | Manufacturing of beverage juices from concentrate compounds | HS Code Classification | Read Full Analysis |
| Cityking Realtors Limited-Vs- Commissioner of Domestic Taxes -Tat No. 601 Of 2020 – Judgement | Supplies | The appellant claimed expenses on wages and salaries but was not registered for PAYE. | Read Full Analysis |
| Dimension Data Solutions Limited-Vs-Commissioner of Domestic Taxes -Tat No. 476 Of 2019 –Judgement | Provision of digital infrastructure, technical support, IT advisory and project management services. A wholly owned subsidiary of Dimension Data Middle East and Africa (pty) south Africa limited | The Appellant paid WHT on management services offered from the SA entity and later appellant applied for a refund on the ground that the payment was erroneous | Read Full Analysis |
| Eldama Technologies Limited v Commissioner of Customs _ Border Control TAT 357 of 2019-Judgement | Hardware services and cloud computing and support services to clients. | An audit was conducted to determine the company's compliance level with Customs laws. | Read Full Analysis |
| Engiplus Infrastructures Limited -Vs- Commissioner of Domestic Taxes -Tat No. 132 Of 2021 Judgement | Construction and General Supplies | Variances in the Appellants income and tax declarations made in its returns | Read Full Analysis |