Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Jipsy Civil & Building Contractors Limited v Commissioner of Investigations & Enforcement TAT No. 218 of 2020-Judgement | Civil and building constructions | The KRA investigated the Appellant after it was discovered that Income was being withheld and remitted on behalf of the Appellant by the County Government of Kirinyaga. | Read Full Analysis |
| Jomige Agencies Limited-v-Commissioner of Domestic Taxes-TAT No.52 of 2020-Judgement | Construction | Inconsistent information in comparison to returns filed by its suppliers. | Read Full Analysis |
| Kaimbaga Enterprises Limited-v-The Commissioner of Investigations _ Enforcement-TAT No.37 of 2020-Judgement | Construction | Underdeclared income in view of the contracts awarded to the Appellant by the county government of Nyandarua | Read Full Analysis |
| Kenya Breweries Limited-v-Commissioner of Customs _ Border Control-TAT No.282 of 2020-Judgement | Manufacturing and distributing both alcoholic and non alcoholic drinks | Classification | Read Full Analysis |
| Kifaru Enterprises Limited-v-Commissioner of Customs _ Border Control-TAT No.593 of 2020-Judgement | Hardware | Classification | Read Full Analysis |
| Liban Trading Limited-v-Commissioner of Domestic Taxes-TAT No. 406 of 2020-Judgement | Importation and sale of rice | Import Data | Read Full Analysis |
| Mary Wanjiru Kinyua-v-Commissioner of Investigations _ Enforcement-TAT No.395 of 2019-Judgement | Individual-Former CEO of platinum Distillers | Filing NIL Returns | Read Full Analysis |
| Mistry Investments Limited-v-Commissioner of Domestic Taxes-TAT No.308 of 2019-Judgement | Supplies | Had supplied goods to County Government of Laikipia but did not pay VAT | Read Full Analysis |
| Otieno Odongo _ Partners Ltd Vs Commissioner of Domestic Taxes TAT 290 of 2019 –Judgement | Design, construction and management of projects | Received funds from Ministry of Health | Read Full Analysis |
| SAJ Ceramics Limited-v-Commissioner of Domestic Taxes-TAT No.531 of 2020-Judgement | Manufacturing ceramics glazed tiles | Claimed tax credits | Read Full Analysis |