Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Prajapati Bipinchandra Ramjibhai and Prajapati Vijay Trading as Mimani Enterprises Limited v Commissioner of Investigations and Enforcement | Trading in fast moving consumer goods, hardware materials and transport business. | Verification of sales, purchases, stock and confirmation of debtors and creditors. | Read Full Analysis |
| Rift Valley Railways Kenya Limited v Commissioner of Domestic Taxes - TAT No. 11 Of 2018-Judgement | Pararastatal, to carry out major investments going towards expanding and modernizing the fleet and improving rail infrastructure including the meter gauge line to Uganda | The KRA received an request from Treasury to make a report on the importation of capital goods by the Appellant involving VAT remission. | Read Full Analysis |
| Standard Chartered Bank Kenya Limited v Commissioner of Domestic Taxes -TAT No. 302 of 2018 Judgement | Financial | VAT on exempt financial services e.g. non visa fees, visa commissions, | Read Full Analysis |
| Step Up Holdings (K) Limited v Commissioner of Domestic Taxes | Education | The Appellant sought guidance from the Kenya Revenue Authority on how staff it intended to engage on a part-time basis were to be taxed | Read Full Analysis |
| Trical and Hard Limited v Commissioner of Domestic Taxes -TAT No. 320 of 2018-Judgement | Supplies | Missing Trader | Read Full Analysis |
| Anthony Kariuki Mwai v Commissioner of Domestic Taxes-TAT Misc. No. 29 of 2019-Ruling | Individual- the owner of Motor Vehicle Registration Number KCD 336D, the subject matter herein | On 31st July 2019, the First Respondent issued directives that directed all Stapols Kenya all Divisions crimes Kenya, among other police enforcement agencies to impound the Applicant's Motor Vehicle Registration Number KCD 336D together with other Motor Vehicles on suspicion of having been fraudulently registered. | Read Full Analysis |
| Dodwell and Company (EA) Limited v Commissioner of Domestic Taxes -TAT No. 63 of 2017 –Judgement | Offering of cargo services and container yard services to clients | The company categorized some supplies as zero rated yet they qualified for VAT at the standard rate. The company failed to declare dividends yet it had sufficient profits to do so. PAYE payments did not tally. | Read Full Analysis |
| Dr James Mogire Kabora v Commissioner of Domestic Taxes –TAT No. 15 of 2017-Judgement | Individual -Doctor | Income from consultancy | Read Full Analysis |
| Grace Njeri Githua v Commissioner of Investigations & Enforcement -TAT No. 102 of 2018-Judgement | Individual - Director in a company that deals in supply of general merchandise and medical equipment | Respondent received information from the Ethics and Anti Corruption Commission that the Appellant was a subject of investigations and allegations of economic crimes. | Read Full Analysis |
| John Githua Njogu v Commissioner of Investigations & Enforcement -TAT No. 101 of 2018-Judgement | Individual | Respondent received information from the Ethics and Anti Corruption Commission that the Appellant was a subject of investigations and allegations of economic crimes | Read Full Analysis |