Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| 3M Kenya Limited v Kenya Revenue Authority -TAT No. 30 of 2016-Judgement | The Appellant treated Marketing Support Services as Exported Services | Read Full Analysis | |
| Bidco Oil Refeneries Limited v Commissioner of Customs Services -TAT No. 150 of 2015-Judgement | Manufacture and refining edible oils | PCA | Read Full Analysis |
| CIC Insurance Company Limited v Commissioner of Domestic Taxes -TAT No. 201 of 2015-Judgement | Insurance | Industry wide- VAT on fund management fees, wealth management fees | Read Full Analysis |
| Stanbic Bank Kenya Limited v Commissioner of Domestic Taxes -TAT No. 176 Of 2016-Judgement | Financial | Industry wide- Excise duty on fees and Commissions | Read Full Analysis |
| Abdalla Abdalla Mohamed v Commissioner of Domestic Taxes. | Individual- Owns rental properties and also a director of a company | The Respondent carried out an audit on Minazini Enterprises Limited's books of accounts and examined the Company's Directors' personal tax returns and bank statements pursuant to Section 56 of the Income Tax Act (CAP 470) (ITA) and Section 48 of Value Added Tax (VAT) 2013 (CAP 476). The audit covered VAT and Income Tax for the period 2011 to 2013. | Read Full Analysis |
| Airflo Limited v Commissioner of Domestic Taxes. | Providing handling services including documentation, cold room handling, vacuum cleaning and security (X-Ray screening) to its parent company Airflo BV- Netherlands | Export of services | Read Full Analysis |
| Barclays Bank of Kenya Limited v Commissioner of Domestic Taxes. | Financial services | Industry wide - VAT on interchange fees | Read Full Analysis |
| Bigot Flowers Kenya Limited v Commissioner of Domestic Taxes. | Growing and export of rose flowers. | Growing and export of rose flowers. | Read Full Analysis |
| Diamond Industries Limited v Commissioner of Domestic Taxes | Production of edible oil and soap. | Tax Evasion | Read Full Analysis |
| Epco Builders Limited v Commissioner of Domestic Taxes. | Construction | Claimed expenses | Read Full Analysis |