Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Charles Kiprop Maiyo-v-Commissioner of Domestic Taxes-TAT No.540 of 2019-Judgement | Individual | Non filing of MRI Returns | Read Full Analysis |
| Cleanshelf Supermarkets Limited-v-Commissioner of Domestic Taxes-TAT No.194 of 2018-Judgement | Supplies | Missing Trader | Read Full Analysis |
| Consolbase Limited-v-Commissioner of Investigations _ Enforcement-TAT No.138 of 2020-Judgement | Container Freight Station (CFS) | Reference from Business Intelligence Office | Read Full Analysis |
| Dyer_Dyer Limited-v-Commissioner of Domestic Taxes-TAT No.139 of 2020-Judgement | Appointed supplier and importer of aircraft spider tracks and assorted services and products but does not hold either an air operator certificate or approved maintenance organization Certificate | The Appellant, an importer had not declared the imports for VAT. | Read Full Analysis |
| E.P Dis Kenya Limited-v-Commissioner of Domestic Taxes-TAT No.395 of 2020-Judgement | Distribution of pharmaceutical product, in particular vaccines | The Appellant claimed a credit. | Read Full Analysis |
| Gachomba _ Company Properties Limited-v-Commissioner of Investigations _ Enforcement-TAT No.40 of 2020-Judgement | Purchase and sale of property and development and management of rental houses | Third party information. | Read Full Analysis |
| Geyster International Assets Limited-v-Commissioner of Domestic Taxes-TAT No.119 of 2020-Judgement | The Appellant received some sums from the Kenyan Government as consideration for land. The KRA treated this payout | Read Full Analysis | |
| Hotpoint Appliances Limited-v-Commissioner of Customs _ Border Control-TAT No.380 of 2020-Judgement | Distributing electronic and home appliances | Warehoused consignments which were supplied to DEFCO by the Appellant without payment of requisite taxes | Read Full Analysis |
| Hyperteck Electrical Services Limited-v-Commissioner of Investigations _ Enforcement-TAT No.13 of 2019-Judgement | Selling electrical goods/products | Missing Trader | Read Full Analysis |
| Inua Sales Limited-v-Commissioner of Investigations _ Enforcement-TAT No. 441 of 2020-Judgement | Distributor of Tupperware products from Tupperware South Africa | Through intelligence sources the Respondent was informed that one of the Appellant's vehicle was ferrying alcohol, upon investigation the KRA discovered that there were some un declared goods including Baby Formulae, and Cerelac. | Read Full Analysis |