Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Julius Kipkoskei Kemboy-Vs- Commissioner of Domestic Taxes - Tat 486 Of 2020 –Judgement | Professional services | Third party information revealed that the Appellant provided professional services to several persons but did not declare the transactions for income tax purposes. | Read Full Analysis |
| Lanu Contractors and General Supplies Limited-Vs- Commissioner of Domestic Taxes - Tat No. 537 Of 2019 – Judgement | Construction and General Supplies | The Appellant was selected because of unclaimed Withholding Certificates for income tax and VAT | Read Full Analysis |
| Lucas Waithaka Gitere- v- Commissioner of Domestic Taxes-TAT No. 341 of 2019 | Individual | The Appellant had 24 KPLC Meters thus assuming that he had 34 rental houses. | Read Full Analysis |
| Maz Distributors Limited Vs Commissioner of Domestic Taxes - Tat No. 192 Of 2020 –Judgement | Wholesale, retail trade, and repair of motor vehicles | Purchases claimed and sales declared by suppliers were inconsistent | Read Full Analysis |
| Mzuri Sweets Limited-Vs- Commissioner of Domestic Taxes -Tat No. 574 Of 2020 – Judgement | Manufacture of confectionaries, candy, and bubblegum | Variances between the exports declared by the Appellant and the data in the Respondent's system. | Read Full Analysis |
| Northern Auto Dealers Limited-Vs- Commissioner of Domestic Taxes -Tat No. 453 Of 2020- Judgement | Rearing and trading of livestock in Northern Kenya | Filing of NIL returns by the directors. | Read Full Analysis |
| Oceanbays Investments and General Supplies Limited -Vs- Commissioner of Domestic Taxes - Tat No. 34 Of 2020 – Judgement | Construction | Undeclared sales for a month where there were withholding VAT credit amounts | Read Full Analysis |
| Parmar Ajitsinh Gabhirsinh- v- Commissioner of Domestic Taxes - TAT No 563 of 2020 | Individual | Inconsistent information- returns filed by suppliers and the invoices claimed by the appellant | Read Full Analysis |
| Proto Energy Limited Vs Commissioner of Customs and Border Control -Tat No. 75 Of 2021 – Judgement | Gas cylinder manufacturing business | PCA | Read Full Analysis |
| Sampesa Agency Limited-Vs- Commissioner of Domestic Taxes - Tat No. 271 Of 2020 – Judgement | Construction related services | Non registration of the VAT Obligation , unmatched incomes and expenses in corporation tax and non- payment of WHT despite claiming professional fees expenses in its income tax return | Read Full Analysis |