Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Oceanbays Investments and General Supplies Limited -Vs- Commissioner of Domestic Taxes - Tat No. 34 Of 2020 – Judgement | Construction | Undeclared sales for a month where there were withholding VAT credit amounts | Read Full Analysis |
| Parmar Ajitsinh Gabhirsinh- v- Commissioner of Domestic Taxes - TAT No 563 of 2020 | Individual | Inconsistent information- returns filed by suppliers and the invoices claimed by the appellant | Read Full Analysis |
| Proto Energy Limited Vs Commissioner of Customs and Border Control -Tat No. 75 Of 2021 – Judgement | Gas cylinder manufacturing business | PCA | Read Full Analysis |
| Sampesa Agency Limited-Vs- Commissioner of Domestic Taxes - Tat No. 271 Of 2020 – Judgement | Construction related services | Non registration of the VAT Obligation , unmatched incomes and expenses in corporation tax and non- payment of WHT despite claiming professional fees expenses in its income tax return | Read Full Analysis |
| Sbi International Holdings Ag Kenya-Vs- Commissioner of Customs and Border Control - Tat No. 100 Of 2020 – Judgement | Rehabilitation of roads | Contract awarded by the Government of Kenya | Read Full Analysis |
| Simon Etieni Lelesiit- v- Commissioner of Domestic Taxes - TAT No 256 of 2019 | Individual- employee Samburu County Government | Information from the Ethics and Anti Corruption Commission (EACC) on irregular payments made to certain businesses including a business registered under the individual PIN of the Appellant. | Read Full Analysis |
| Uchumi Supermarkets Limited -Vs- Commissioner of Domestic Taxes - Tat No. 43 Of 2017 – Judgement | Supermarket | Sale of property( Stamp Duty Payment) triggered a CGT assessment | Read Full Analysis |
| Standard Chartered Bank Kenya Limited v Commissioner of Domestic Taxes | Financial Services | Inconsistencies between thereturns filed by the Appellant's suppliersand invoices claimed by the Appellant for the period under review. | Read Full Analysis |
| Awale Ali Hashi vs. Commissioner Domestic Taxes | Transportation | The difference between total bankings and the sales declared in the VAT Returns led to a VAT Assessment | Read Full Analysis |
| Brighter Monday. Com Limited vs. The Commissioner Domestic Taxes | Online Job Advertisements | A voluntary declaration led the KRA to audit their books and issue additional Assessments | Read Full Analysis |