Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Danveck Construction Company Limited v Commissioner of Domestic Taxes (Tax Appeal E327 of 2023) [2024] KETAT 1276 (KLR) (9 August 2024) (Judgment) | Construction | The Appellant lodged objections against the Respondent’s assessments on 27th September 2021 and 17th March 2022 which were invalidated by the Respondent on 18th November 2021 and 9th May 2022. | Read Full Analysis |
| Mary Wanjiru Kinyua-v-Commissioner of Investigations _ Enforcement-TAT No.395 of 2019-Judgement | Individual-Former CEO of platinum Distillers | Filing NIL Returns | Read Full Analysis |
| Maivit Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E590 of 2023) [2024] KETAT 1282 (KLR) (9 August 2024) (Judgment) | Manufacture and sale of animal feed products in a bid to support the agricultural industry in the Republic of Kenya. | The parties’ disagreement on whether the Appellant’s imported products are generally used either as feed additives or supplements for balancing farm feeds, fattening lactation and to ensure that the animals make good use of the feeds to safeguard their health thus justifying the re-classification of the product from HS code 2309.90.10 to HS code 2309.90.90. | Read Full Analysis |
| Mistry Investments Limited-v-Commissioner of Domestic Taxes-TAT No.308 of 2019-Judgement | Supplies | Had supplied goods to County Government of Laikipia but did not pay VAT | Read Full Analysis |
| Gobol Engineering International Limited v Commissioner of Domestic Taxes (Tax Appeal E467 of 2023) [2024] KETAT 1148 (KLR) (1 August 2024) (Judgment) | wshing and dry-cleaning textiles and fur products. | Read Full Analysis | |
| Otieno Odongo _ Partners Ltd Vs Commissioner of Domestic Taxes TAT 290 of 2019 –Judgement | Design, construction and management of projects | Received funds from Ministry of Health | Read Full Analysis |
| Liquid Telecommunications Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E587 of 2023) [2024] KETAT 1149 (KLR) (1 August 2024) (Judgment) | Providing telecommunication solutions to various clients. | The dispute in this Appeal arose when the Appellant made applications for refund for the year of income 2015, 2016, 2017 and 2018. The Respondent reviewed the claim after which it noted that some of the claims by the Appellant related to credits under Section 42 of the Income Tax Act Cap 470 that relates to credits under special arrangements while the credit claimed by the Appellant had no relation to said section of the law. | Read Full Analysis |
| SAJ Ceramics Limited-v-Commissioner of Domestic Taxes-TAT No.531 of 2020-Judgement | Manufacturing ceramics glazed tiles | Claimed tax credits | Read Full Analysis |
| Greenlife Crop Protection Africa Ltd v Commissioner of Customs and Border Control (Tax Appeal E691 of 2023) [2024] KETAT 1150 (KLR) (1 August 2024) (Judgment) | limited liability company incorporated under the Companies Act and carrying on business in Athi River at Athi 55 Complex. | Classification | Read Full Analysis |
| Seo And Sons Limited-v-Commissioner of Domestic Taxes-TAT No.115 of 2018-Judgement | Construction | Input Taxes | Read Full Analysis |