Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Genlink Investment Limited v Commissioner of Domestic Taxes -TAT No 417 of 2021 | Construction | Variances between sales declared in VAT3 and Income Tax Returns | Read Full Analysis |
| Google Kenya Limited v Commissioner of Legal Services Board Co-Ordination -TAT No. 246 Of 2021 | Provision of Marketing services to Google Ireland | VAT Refund on export of services | Read Full Analysis |
| Gupta Umesh Subhash Vs Commissioner of Customs and Border Control -TAT MISC NO.17 Of 2022 | Husband and wife, Canadian residents, showcasing and selling clothes and jewelry from Asia | Intelligence- Exhibition showcasing led to the audit they were audited to establish if there were any imports , the mode of importation and whether correct taxes had been paid | Read Full Analysis |
| Katsran Limited v Commissioner of Domestic Taxes -TAT No. 182 Of 2021 | Construction | KRA established from the Integrated Financial Management Information System (IFMIS) data that the Appellant had generated more income than what was declared in their self assessment. | Read Full Analysis |
| Kenya Cuttings Limited Vs Commissioner of Domestic Taxes -TAT No. 378 Of 2021 | Produce ornamental plant cuttings for export | Variances between some export entries in the VAT return as compared to the export customs values declared on exportation | Read Full Analysis |
| Kenya Flourspar Company Limited Vs Commissioner of Domestic Taxes -TAT No. 186 Of 2021 | Mining of fluorspar | VAT Refunds | Read Full Analysis |
| Kenya Ports Authority v Commissioner of Domestic Taxes -TAT No. 105 Of 2021 | Maintain, operative, improve and regulate all scheduled seaports on Indian Ocean Coastline of Kenya | Withholding tax on contractual payments to non-residents. | Read Full Analysis |
| L Oreal East Africa Limited v Commissioner of Domestic Taxes -TAT No. 259 Of 2021 | Sourcing and distribution of cosmetics and beauty products | Undervaluation on importation | Read Full Analysis |
| Lucky Distributors Limited v Commissioner of Domestic Taxes -TAT No. 40 of 2018 | Retailing hardware merchandise | VAT on underdeclared VAT Sales | Read Full Analysis |
| Mackenzie Maritime (EA) Limited Vs Commissioner of Customs and Border Control -TAT No. 264 Of 2021 | Clearing, forwarding, Transportation, warehouse | Failure to export goods declared for export. | Read Full Analysis |