Michael Waweru, the unlikely tax czar who secured Kibaki’s plans

“They tried,” Waweru said at the launch of his autobiography.

By the time he died on July 6, 2024, that legacy was still intact. He stepped on toes when collecting taxes but built the KRA as a friendly organization under the motto: Paying taxes is independenceIf anyone later dropped the stick, it was not Waweru’s fault. As he used to say, tax collection comes with discipline. It was also about the integrity of the people running the institution.

With the protection of President Mwai Kibaki – who never sought protection for tax evaders – Waweru was able to find a way to fight back against the politicians who tested his resolve.

But what happened next was that Eldoret International Airport became a platform for importers bringing in untaxed goods. He had to close it, much to the dismay of importers. He first issued an order that all consignments carrying the names of the individual importers, their personal identification number and addresses should be labeled. But instead of abiding by the rules, some importers went to see Deputy Prime Minister Uhuru Kenyatta, who was also the finance minister. They hoped he would help them.

As Waweru later stated in his book, Tax Caesar “Uhuru called me and said, ‘Can you come to my office? I want us to resolve this issue regarding the Eldoret airport.’”

But he replied without thinking: “Mr. Prime Minister, I am sorry I will not be coming.”

Uhuru was surprised by Waweru’s response, and asked, “Why?”

“Because if you come, from now on all tax matters will be resolved in your office and that is not healthy for you.”

But what Waweru didn’t say was that he wanted to run things without politicians. The other call came from William Ruto, the MP for Eldoret North, who had met the dealers themselves. Instead, Ruto went with them to the Kenya Revenue Authority. When he was told that some of the seized consignments contained chemicals used to make addictive drugs, “he became agitated and looked upset. He glanced at his watch a few times and then stood up abruptly and said, ‘I was going to another meeting. Please continue without me.’”

Among those who tried to pressure Waweru was then Prime Minister Raila Odinga who asked him to file a notice of agency against a friend who runs a cigarette manufacturing company.

“Mr Prime Minister, you do not have the authority to do that,” Waweru replied.

Raila said: I am the government coordinator, why don’t I have any authority?

Waweru replied: “Even my minister does not ask me to collect taxes from one person and not from another.”

Having witnessed President Moi’s struggles with the IMF, Waweru’s job was to protect the ailing Kibaki from similar financial pressures. His close associates, including then civil service chief Francis Muthaura, protected him by doing the hard work and letting integrity drive individuals. Those who abused this freedom ended up in the murky waters of the Anglo-Leasing scandal.

Waweru’s commitment paid off when David Mwiraria, as finance minister, presented a budget free from donor dependency – a pioneering achievement.

“I felt really happy. We were choosing our friends carefully,” he said.

By exceeding revenue targets five times during his nine-year tenure, Waweru helped Kibaki’s government achieve financial independence.

Waweru was a keen participant in the meetings. Every day at 4 p.m., he would convene a meeting in the conference room. This daily revenue update was a ritual.

He had never dreamed of playing such a role as a tax collector. When President Kibaki offered it to him, he decided to take up the challenge. After 24 years, Moi’s regime had decimated the economy and tax collection was all but extinct. The environment was fertile for tax evaders and fraudsters. The Republic of Caracas was a playground for politicians.

When he took office from John Mong, he was shown a red line pointing to the State House. He was told, “If this line rings, it’s from the State House!”

But the phone never rang – and he never tried to test it until one day he told businessman Eddie Nyoroge (whom Kibaki had appointed to revamp King Jane) about the phone.

“Let’s see if it works,” Njoroge had joked. To their surprise, the plan had fallen through. That meant Kibaki had no direct line to the tax collector.

Waweru had known Kibaki for years. While working for Panel Bellhouse and Mwangi Auditing, Kibaki was a client of his from 1982 to 1986. As an accountant, he knew most of Kibaki’s men at Muthaiga Golf Club.

Waweru’s journey began in the Rift Valley, where his father worked for colonial settler John Harris. His early years were marked by the chaos of the State of Emergency. Fleeing with his mother, Waweru had to endure a turbulent childhood while his father was detained. When his father finally returned in 1956, Waweru did not recognize the “stranger” before him.

Waweru has etched his name into history as the first graduate from his village of Njoka in Moya. It was this path of early achievements that eventually led to his appointment as the leader of the Kri-Nui Liberation Army.

This role, described by his colleagues as the true test of his abilities, was laden with responsibility. Failure to perform it would have jeopardized Waweru’s reputation and Kibaki’s legacy.

Initially, Waweru, who had left the auditing firm Ernst & Young, decided to pursue a master’s degree and then a doctorate. This changed when he met Mr. Solomon Karanja, who recruited him to Kibaki’s campaign secretariat. There, he worked with the likes of Eddie Njoroge, Nat Kangethi, Joe Wangui and others to draft Kibaki’s manifesto.

After Kibaki’s victory, Waweru thought he was done with his duties. Then came the call and it was Professor Nick Wanjohi. Wanjohi’s question was: “Who do you think will implement the manifesto you were working on?” This prompted Waweru to return to public service.

The rise of TransCentury as a megacorporation is the best example of capital building. The creation of TransCentury by Kibaki’s allies epitomized the shift in the era toward leveraging situations to the advantage of entrepreneurial ventures. Just as Heri Ltd. was the symbol of Kenyatta-era investment, TransCentury became the focal point for Kibaki’s associates to build a massive business empire. They bought East African Cables and made billions. They tried to take on Kenya Railways and burned their fingers.

Waweru’s personal life has mirrored his professional success. With a supportive wife Njeri and three children, he has managed to balance family and his demanding career. His legacy as a Kenyan tax official remains a symbol of dedication and transformation.