Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Cityking Realtors Limited-Vs- Commissioner of Domestic Taxes -Tat No. 601 Of 2020 – Judgement | Supplies | The appellant claimed expenses on wages and salaries but was not registered for PAYE. | Read Full Analysis |
| Dimension Data Solutions Limited-Vs-Commissioner of Domestic Taxes -Tat No. 476 Of 2019 –Judgement | Provision of digital infrastructure, technical support, IT advisory and project management services. A wholly owned subsidiary of Dimension Data Middle East and Africa (pty) south Africa limited | The Appellant paid WHT on management services offered from the SA entity and later appellant applied for a refund on the ground that the payment was erroneous | Read Full Analysis |
| Eldama Technologies Limited v Commissioner of Customs _ Border Control TAT 357 of 2019-Judgement | Hardware services and cloud computing and support services to clients. | An audit was conducted to determine the company's compliance level with Customs laws. | Read Full Analysis |
| Engiplus Infrastructures Limited -Vs- Commissioner of Domestic Taxes -Tat No. 132 Of 2021 Judgement | Construction and General Supplies | Variances in the Appellants income and tax declarations made in its returns | Read Full Analysis |
| Julius Kipkoskei Kemboy-Vs- Commissioner of Domestic Taxes - Tat 486 Of 2020 –Judgement | Professional services | Third party information revealed that the Appellant provided professional services to several persons but did not declare the transactions for income tax purposes. | Read Full Analysis |
| Lanu Contractors and General Supplies Limited-Vs- Commissioner of Domestic Taxes - Tat No. 537 Of 2019 – Judgement | Construction and General Supplies | The Appellant was selected because of unclaimed Withholding Certificates for income tax and VAT | Read Full Analysis |
| Lucas Waithaka Gitere- v- Commissioner of Domestic Taxes-TAT No. 341 of 2019 | Individual | The Appellant had 24 KPLC Meters thus assuming that he had 34 rental houses. | Read Full Analysis |
| Maz Distributors Limited Vs Commissioner of Domestic Taxes - Tat No. 192 Of 2020 –Judgement | Wholesale, retail trade, and repair of motor vehicles | Purchases claimed and sales declared by suppliers were inconsistent | Read Full Analysis |
| Mzuri Sweets Limited-Vs- Commissioner of Domestic Taxes -Tat No. 574 Of 2020 – Judgement | Manufacture of confectionaries, candy, and bubblegum | Variances between the exports declared by the Appellant and the data in the Respondent's system. | Read Full Analysis |
| Northern Auto Dealers Limited-Vs- Commissioner of Domestic Taxes -Tat No. 453 Of 2020- Judgement | Rearing and trading of livestock in Northern Kenya | Filing of NIL returns by the directors. | Read Full Analysis |