Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Kilimapesa Gold (PTY) Ltd v Commissioner for Domestic Taxes (Tax Appeal E390 of 2023) [2024] KETAT 1312 (KLR) (Civ) (26 July 2024) (Judgment) | Mining | On 5th June 2007, IGE and GL through its subsidiary GMR entered into a joint venture to form the Appellant. Each company was to hold 50% interest in the Appellant. After review of the information provided by the Appellant, the Respondent noted that two transactions had taken place involving the disposal of the underlying participating interest in the Appellant | Read Full Analysis |
| APM Terminals Kenya Limited v Commissioner of Domestic Taxes -TAT No.368 of 2019-Judgement | Independent business division of the Danish based Maersk Group ( Dominant in the shipping industry) | VAT Refunds | Read Full Analysis |
| Greif East Africa Limited v Commissioner of Domestic Taxes (Appeal 435 of 2023) [2024] KETAT 1314 (KLR) (26 July 2024) (Judgment) | Offering packaging solutions to a variety of clients | Ledger reconciliation | Read Full Analysis |
| Aura Outlets Limited v Kenya Revenue Authority & another -TAT No.407 of 2018-Judgement | Construction | Appellant was paid by the Kajiado County Government for construction of an administrative block. | Read Full Analysis |
| African Research Collaboration for Health Limited v Commissioner of Domestic Taxes (Tax Appeal E313 of 2023) [2024] KETAT 1426 (KLR) (27 September 2024) (Judgment)- | To conduct, facilitate, support, promote, foster, develop and assist the research into, study, education, and dissemination of, and application of knowledge and information concerning health and biomedical sciences in all its aspects. | The dispute herein arose when the Respondent rejected the Appellant’s application for an income tax exemption certificate. | Read Full Analysis |
| Barkat Developers Limited v Commissioner of Domestic Taxes -TAT No.517 of 2019-Judgement | Holder of a licence from Agricultural Fisheries and Food Authority | The KRA queried sugar imports with a CIF Value. The KRA contended that this amount had not been declared and CIT and VAT were chargeable. | Read Full Analysis |
| M-Pesa Foundation Charitable Trust v Commissioner of Domestic Taxes (Appeal E433 of 2024) [2024] KETAT 1300 (KLR) (30 August 2024) (Judgment) | The Appellant is a charitable trust founded and funded by M-PESA Holding Company Limited as part of its contribution to the welfare of the The Appellant’s activities are geared towards the relief of poverty and distress of the public and furtherance of education. To this end, the entity has obtained an income tax exemption from the Respondent. | The dispute herein arose when the Appellant who having entered into an arrangement with Safaricom, was assessed by the Respondent for withholding taxes on the re-charge costs or reimbursement it was paying to Safaricom on the basis that the same were payments for management and professional services. | Read Full Analysis |
| Biojoule Kenya Limited v Commissioner of Domestic Taxes -TAT No.399 of 2020-Judgement | Transportation and Storage | Failing to file returns | Read Full Analysis |
| Esther Wanja Mwangi v Commissioner of Domestic Taxes -TAT No.12 of 2019-Judgement | Individual- Insurance Agent | Failure to declare transactions for income tax purposes | Read Full Analysis |
| H.Young & Company (East Africa) Limited v Commissioner of Customs & Border Control -TAT No.231 of 2020-Judgement | Road infrastructure, structural steel works, electro- mechanical installations and civil engineering works in East Africa | Tenders | Read Full Analysis |