Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Lucky Distributors Limited v Commissioner of Domestic Taxes -TAT No. 40 of 2018 | Retailing hardware merchandise | VAT on underdeclared VAT Sales | Read Full Analysis |
| Mackenzie Maritime (EA) Limited Vs Commissioner of Customs and Border Control -TAT No. 264 Of 2021 | Clearing, forwarding, Transportation, warehouse | Failure to export goods declared for export. | Read Full Analysis |
| Master Enterprises Ltd v Commissioner of Domestic Taxes -TAT No. 265 Of 2021 | Renting and Farming | Filing Nil Returns | Read Full Analysis |
| Mechai International v Commissioner of Domestic Taxes -TAT No. 38 Of 2021 | Constructing Churches | Income declared in the Appellant's income tax return but not declared in VAT returns. | Read Full Analysis |
| Mectebac Contractors Limited v Commissioner of Investigations Enforcement TAT No. 309 Of 2021 | General Contractor | The Appellant had not declared income received from Migori County. | Read Full Analysis |
| Menengai Oil Refineries Limited v Commissioner of Investigations Enforcement -TAT No 166 of 2017 | Manufacturing of cooking oils, soaps, and detergents | Consignments that were meant to be exported did not cross to the respective destinations. | Read Full Analysis |
| Perishable Movements (K) Limited v Commissioner of Domestic Taxes -TAT No. 322 Of 2021 | Commodity logistics of perishable goods | Goods meant for transit were utilized locally without payment of requisite duty. | Read Full Analysis |
| Population Council v Commissioner of Investigations and Enforcement -TAT No. 29 Of 2021 | NGO | PAYE | Read Full Analysis |
| Powerex Lubricant Limited v Commissioner of Customs Border Control -TAT No. 569 Of 2021 | Manufacture of lubrication oils using waste oil | Post Clearance Audit ,HS Code Classification | Read Full Analysis |
| Pravichandra Nemchand Kanji Shah v Commissioner of Domestic Taxes -TAT No 169 of 2021 | Individual- REAL ESTATE - Commercial and Residential | Inconsistencies between income declared under VAT and income tax | Read Full Analysis |