Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Highlands Resources Limited v Commissioner of Investigations & Enforcement-TAT No.325 of 2020-Judgement | Highlands Resources Limited v Commissioner of Investigations & Enforcement-TAT No.325 of 2020-Judgement | Inconsistencies from an invoice declared by the Appellant and one of its suppliers. | Read Full Analysis |
| Homebridge Limited v Commissioner of Domestic Taxes -TAT No.43 of 2019-Judgement | Property Developer | The Appellant was profiled for audit by the Respondent's intelligence and strategic Operations Department. | Read Full Analysis |
| Intellecap Advisory Services Private Limited v Commissioner of Domestic Taxes -TAT No.183 of 2017-Judgement | A branch of a Company in India | VAT on services offered by the Appellant to Shell Foundation and World Bank. | Read Full Analysis |
| Kenya Association of Music Producers v Commissioner of Domestic Taxes -TAT No.13 of 2020-Judgement | Non- profit Company by Guarantee. | WHT | Read Full Analysis |
| Landmark Freight Services Limited v Commissioner of Domestic Taxes -TAT No.5 of 2020-Ruling | Importation and wholesale trade of sugar | The Director of Criminal Investigations, Ministry of Trade, KBS, issued seizure notices for the sugar which had been imported by the Applicant. | Read Full Analysis |
| Le Rustique Limited v Commissioner of Domestic Taxes -TAT No.412 of 2018-Judgement | Food and Beverage restaurant | Variances and inconsistencies. | Read Full Analysis |
| Mashambani Farm Inputs Eldoret Limited v Commissioner of Domestic Taxes -TAT No.227 of 2020-Judgement | Resale of agricultural and veterinary products | Intelligence report that pointed to the variance between the turnover declared in the Appellant's income tax return and VAT returns filed. | Read Full Analysis |
| Maxam Limited v Commissioner of Customs & Border Control & another -TAT No.201 of 2019-Judgement | Importing and distributing alcoholic beverages | Undervaluation on importation | Read Full Analysis |
| Muriuki Njagi Mbae v Commissioner of Domestic Taxes -TAT No.538 of 2019-Judgement | Individual- Riverside Workshop | Investigations revealed that the Appellant operates a timber and furniture workshop , but failed to file any returns and therefore never paid tax. | Read Full Analysis |
| Nazir Ahmed Akbarali v Commissioner of Domestic Taxes -TAT No.524 of 2019-Judgement | Individual- Kenyan tax resident- Canadian National | The KRA received information that the company and its directors may have been engaged in tax evasion activities including but not limited to failing to charge PAYE on various benefits provided by the company to its staff and directors, and failing to withhold tax on payments in respect of royalty management fees and interest charged on related- party loans. | Read Full Analysis |