Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Karshan Limited v Commissioner of Domestic Taxes -TAT No. 123 of 2018-Judgement | Supplies | Missing Trader | Read Full Analysis |
| Metro Impex Limited v Commissioner of Domestic Taxes -TAT No. 61 of 2017 –Judgement | Trading of travel goods | PCA | Read Full Analysis |
| National Bank of Kenya Limited v Commissioner of Domestic Taxes -TAT No. 14 of 2017 –Judgement | Financial | VAT on sale of Commercial Property | Read Full Analysis |
| Osho Drappers Limited v Commissioner of Domestic Taxes - TAT No. 159 of 2018-Judgement | Supplies | Missing Trader | Read Full Analysis |
| Roser Roofing East Africa Limited v Commissioner of Investigations Enforcement -TAT No 112 Of 2019-Judgement | Construction | Bank Statements | Read Full Analysis |
| Sweedish Schools Association of Kenya v Commissioner of Domestic Taxes -TAT No. 106 of 2016-Judgement | Education | PAYE on employment benefits | Read Full Analysis |
| Upperhill Medical Centre Limited v Commissioner of Domestic Taxes -TAT No. 178 Of 2016-Judgement | Healthcare | Industrial Building allowance, shareholder loans, and trade payables . | Read Full Analysis |
| Zulekha Samji v Commissioner of Domestic Taxes -TAT No. 5 Of 2017-Judgement | Individual | Sale of property- the Appellant viewed this transfers as a capital realization whereas the Respondent viewed the same as sales of business/ trading nature. | Read Full Analysis |
| Peter Bonde Nielsen v Commissioner of Domestic Taxes -TAT No. 177 of 2016-Judgement | Individual | The Appellant was audited after an audit on Oldonyo Laro Estates which indicated that he was solely in charge of the operations of the company. | Read Full Analysis |
| United Millers Limited v Commissioner of Customs _ Border Control -TAT No. 22 of 2017-Judgement | Manufacture and distribution of fast moving consumer goods | HS Code Classification. | Read Full Analysis |