Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Citigates Developers Limited v Commissioner of Investigations Enforcement | The Appellant deposited Kshs. 3,750,000.00 as initial deposit in the year 2013. No other deposit was made in the subsequent years. The Appellant seemed to be a dormant company. The source of the initial deposit was however not explained. | Read Full Analysis | |
| Dutch Flower Group Kenya Limited v Commissioner of Domestic Taxes -TAT No. 71 of 2017-Judgement | Logistical support, assisting in sourcing for flowers, checking the quality of the sourced flowers before they are shipped | VAT refunds | Read Full Analysis |
| East African Seed Company Limited v Commissioner of Domestic Taxes | Processing, wholesaling, and retailing seeds for sowing | HS Code Classification | Read Full Analysis |
| Foresight Infrastructure INC v Commissioner of Domestic Taxes -TAT No. 257 of 2018-Judgement | Kenyan Branch of a company in Mauritius Property Management Company | Its sister company was being audited. | Read Full Analysis |
| Gokals Kenya Limited v Commissioner of Domestic Taxes -TAT No. 126 of 2018-Judgement | Trading mobile phones , video games play stations and accessories | Missing Trader. | Read Full Analysis |
| Jemson Tiles Limited v Commissioner of Customs Border Control | Ceramic floor and wall tiles and sanitary ware | PCA | Read Full Analysis |
| Man Diesel and Turbo Se Kenya v Commissioner of Domestic Taxes -TAT No. 26 of 2017-Judgement | Manufacture of large bore diesel engines -PE of a German Company | Kenya -Germany DTA, WHT | Read Full Analysis |
| Montana Suppliers Limited v Commissioner of Domestic Taxes | Manufacturer of bottled drinking water - an excisable product | Counterfeit excise stamps. | Read Full Analysis |
| Njama Wambugu v Commissioner of Investigations and Enforcement | Individual | Unreported income - bank deposits | Read Full Analysis |
| Platinum Packaging Limited v Commissioner of Domestic Taxes | Manufacturing flexible packaging and a regular importer of various raw materials in line with its business | HS Code Classification | Read Full Analysis |