Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Saalah Mohamed Hussein v Commissioner of Domestic Taxes -TAT No. 617 Of 2020 | Individual | Purchase of motor vehicles Income earned from Directorship | Read Full Analysis |
| Samich Construction Company Ltd v Commissioner of Domestic Taxes -TAT No. 133 Of 2020 | Construction | Failure to account for the contract price fully. | Read Full Analysis |
| Siya Industries Limited v Commissioner of Customs Border Control -TAT No. 207 Of 2021 | Import of Goods | Post clearance Audit - Misclassification leading to underpayment of duty | Read Full Analysis |
| Southern Cross Safaris Limited Vs Commissioner of Domestic Taxes -TAT No 638 of 2021 | Tour Operator | VAT Refund | Read Full Analysis |
| Sukari Investments Limited v Commissioner of Domestic Taxes -TAT No 81 of 2021 | Trading in sugar | The KRA received intelligence to the effect that the Appellant had imported sugar yet in the years in question it filed NIL returns. | Read Full Analysis |
| Techno Relief Services Limited v Commissioner of Domestic Taxes -TAT No. 285 of 2021 | Supply of relief merchandise to various agencies | VAT refund | Read Full Analysis |
| Two Lakes Packaging Services Limited v Commissioner of Domestic Taxes TAT No 420 of 2021 | Grading and Packaging flowers for export | WHT on management services. | Read Full Analysis |
| Wilken Telecommunications Limited v Commissioner of Domestic Taxes -TAT No 195 of 2021 | Real Estate Developer | Failure to file returns | Read Full Analysis |
| Dankey Press Limited v Commissioner of Investigation Enforcement TAT No. 310 Of 2021 | Supplies | The Appellant was paid by Migori County but failed to declare. | Read Full Analysis |
| Kim Fay Africa Limited v Commissioner, Customs Border Control TAT No. 714 Of 2021 | Manufacturer, marketer and distributor of products for Kimberly-Clark, Bio oil and Duracell | HS Code Classification. | Read Full Analysis |