Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Kenya Association of Music Producers v Commissioner of Domestic Taxes -TAT No.13 of 2020-Judgement | Non- profit Company by Guarantee. | WHT | Read Full Analysis |
| Landmark Freight Services Limited v Commissioner of Domestic Taxes -TAT No.5 of 2020-Ruling | Importation and wholesale trade of sugar | The Director of Criminal Investigations, Ministry of Trade, KBS, issued seizure notices for the sugar which had been imported by the Applicant. | Read Full Analysis |
| Le Rustique Limited v Commissioner of Domestic Taxes -TAT No.412 of 2018-Judgement | Food and Beverage restaurant | Variances and inconsistencies. | Read Full Analysis |
| Mashambani Farm Inputs Eldoret Limited v Commissioner of Domestic Taxes -TAT No.227 of 2020-Judgement | Resale of agricultural and veterinary products | Intelligence report that pointed to the variance between the turnover declared in the Appellant's income tax return and VAT returns filed. | Read Full Analysis |
| Maxam Limited v Commissioner of Customs & Border Control & another -TAT No.201 of 2019-Judgement | Importing and distributing alcoholic beverages | Undervaluation on importation | Read Full Analysis |
| Muriuki Njagi Mbae v Commissioner of Domestic Taxes -TAT No.538 of 2019-Judgement | Individual- Riverside Workshop | Investigations revealed that the Appellant operates a timber and furniture workshop , but failed to file any returns and therefore never paid tax. | Read Full Analysis |
| Nazir Ahmed Akbarali v Commissioner of Domestic Taxes -TAT No.524 of 2019-Judgement | Individual- Kenyan tax resident- Canadian National | The KRA received information that the company and its directors may have been engaged in tax evasion activities including but not limited to failing to charge PAYE on various benefits provided by the company to its staff and directors, and failing to withhold tax on payments in respect of royalty management fees and interest charged on related- party loans. | Read Full Analysis |
| Performers Rights Society of Kenya v Commissioner of Domestic Taxes -TAT No.14 of 2020-Judgement | Company Limited by Guarantee- A collective management organisation to collect license fees and distribute royalties to performers | WHT | Read Full Analysis |
| Rumish Limited v Commissioner of Domestic Taxes -TAT No.353 of 2018-Judgement | Hardware | Missing Trader | Read Full Analysis |
| Southern Engineering Company Limited v Commissioner of Customs & Border Control -TAT No.258 of 2018-Judgement | A tender | Read Full Analysis |