Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Sbi International Holdings Ag Kenya-Vs- Commissioner of Customs and Border Control - Tat No. 100 Of 2020 – Judgement | Rehabilitation of roads | Contract awarded by the Government of Kenya | Read Full Analysis |
| Simon Etieni Lelesiit- v- Commissioner of Domestic Taxes - TAT No 256 of 2019 | Individual- employee Samburu County Government | Information from the Ethics and Anti Corruption Commission (EACC) on irregular payments made to certain businesses including a business registered under the individual PIN of the Appellant. | Read Full Analysis |
| Uchumi Supermarkets Limited -Vs- Commissioner of Domestic Taxes - Tat No. 43 Of 2017 – Judgement | Supermarket | Sale of property( Stamp Duty Payment) triggered a CGT assessment | Read Full Analysis |
| Mwagho Company Limited v Commissioner of Domestic Taxes -TAT Misc Appl. No 172 of 2021 | Construction | The KRA relied on Data from IFMIS, Undervaluation of work done. | Read Full Analysis |
| Abby Holdings Limited v Commissioner of Investigations Enforcement-TAT No. 95 Of 2020 | Importation and sale of motor vehicle spare parts | VAT- Undeclared taxable supplies | Read Full Analysis |
| Alkamar Trading Company Limited v Commissioner of Domestic Taxes -TAT MISC APPL. No 141 Of 2021 | Transport service | Tax Credits. | Read Full Analysis |
| Althaus Services Limited v Commissioner of Domestic Taxes -TAT No. 594 Of 2021 | Real Estate Management | Credits claimed on iTax | Read Full Analysis |
| Bidco Africa Limited v Commissioner of Customs Border Control -TAT No. 124 of 2021-Judgement | Manufacture and sale of fast moving consumer goods | Tariff Classification | Read Full Analysis |
| Bolabu Enterprises Limited v Commissioner of Domestic Taxes -TAT No. 475 Of 2021 | Construction | Information obtained from IFMIS | Read Full Analysis |
| Bosky Industries Limited v Commissioner of Domestic Taxes -TAT No. 394 Of 2021 | Wholesale of ready made Garments | Missing trader | Read Full Analysis |