Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Capwell Industries Limited v Commissioner of Customs and Border Control (Tax Appeal E424 of 2023) [2024] KETAT 1244 (KLR) (9 August 2024) (Judgment) | Manufacturing of high quality maize flour, pulses, rice, porridge and wheat flour. | Undervaluation | Read Full Analysis |
| Geyster International Assets Limited-v-Commissioner of Domestic Taxes-TAT No.119 of 2020-Judgement | The Appellant received some sums from the Kenyan Government as consideration for land. The KRA treated this payout | Read Full Analysis | |
| Oil v Commissioner of Domestic Taxes (Tax Appeal E546 of 2023) [2024] KETAT 1247 (KLR) (Civ) (9 August 2024) (Judgment) | Variances between the Income tax return and the VAT return and between imports declared and those actually imported. Bank credits that had not been declared for tax purposes. | Read Full Analysis | |
| Hotpoint Appliances Limited-v-Commissioner of Customs _ Border Control-TAT No.380 of 2020-Judgement | Distributing electronic and home appliances | Warehoused consignments which were supplied to DEFCO by the Appellant without payment of requisite taxes | Read Full Analysis |
| Sketchers Design Promoters Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E501 of 2023) [2024] KETAT 1248 (KLR) (9 August 2024) (Judgment) | Outdoor advertising, corporate branding, design, printing and advertising. | Variances between the Income tax and VAT returns for the period 2017 to 2021. | Read Full Analysis |
| Hyperteck Electrical Services Limited-v-Commissioner of Investigations _ Enforcement-TAT No.13 of 2019-Judgement | Selling electrical goods/products | Missing Trader | Read Full Analysis |
| Green Mango Investment Limited v Commissioner of Domestic Taxes (Tax Appeal E100 of 2023) [2024] KETAT 1253 (KLR) (9 August 2024) (Judgment) | The Appellant is a company incorporated in Mauritius and acts as a holding company for its subsidiaries and affiliates in Africa and India. | Residency based on Place of effective management | Read Full Analysis |
| Inua Sales Limited-v-Commissioner of Investigations _ Enforcement-TAT No. 441 of 2020-Judgement | Distributor of Tupperware products from Tupperware South Africa | Through intelligence sources the Respondent was informed that one of the Appellant's vehicle was ferrying alcohol, upon investigation the KRA discovered that there were some un declared goods including Baby Formulae, and Cerelac. | Read Full Analysis |
| Chloride Exide Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal E589 of 2023) [2024] KETAT 1254 (KLR) (9 August 2024) (Judgment) | installation of solar water heating systems, backup systems and distribution of automotive batteries. | HS Code Classification | Read Full Analysis |
| Jipsy Civil & Building Contractors Limited v Commissioner of Investigations & Enforcement TAT No. 218 of 2020-Judgement | Civil and building constructions | The KRA investigated the Appellant after it was discovered that Income was being withheld and remitted on behalf of the Appellant by the County Government of Kirinyaga. | Read Full Analysis |