Michael Waweru, the tax tsar who could not secure Kibaki’s plan

“He tried,” Waweru said as he opened his autobiography.

When he passed away on July 6, 2024, this legacy was still intact. They walk around collecting taxes but make KRA a friendly outfit with the slogan: Kulip Ushuru ni Kujitegema. If someone looses the baton later, it is not Waweru’s fault. Tax collection, as they say, comes with discipline. It is also about the integrity of the people running the institution.

Protected by President Mwai Kibaki – who has never called to protect tax dodgers – Waweru has found a way to answer back politicians who test their resolve.

As he realized, the Eldoret International Airport has become a platform for importers who bring in duty-free goods. They had to close it, to the anger of the importers. First, he ordered that all consolidated cargoes must contain the individual importer’s name, Personal Identification Number and address. But instead of complying with the rules, some importers met with Deputy PM Uhuru Kenyatta, who is also the Finance Minister. She hoped that he would help her.

As Waweru said in his book, Tax Emperor, “Uhuru called me and said, “Can you come to my office? I want us to resolve this issue regarding Eldoret Airport.

But he answered without thinking: “DPM, I’m sorry I won’t come.”

Uhuru was surprised by Waweru’s answer. “Why?” he asked.

“Because if I come, from now on all tax matters will be settled in your office and it will not be healthy for you.”

What Waweru did not say was that he wanted to run the show without politicians. Another call came from Eldoret North MP William Ruto, who had met the same trader. Instead of calling, Ruto went to KRA. When told that some of the seized cargo contained chemicals to make addictive drugs, “he became agitated and looked uneasy. He glanced at his watch several times, then suddenly stood up and said, ‘I’m going to another meeting. Please continue.’ without me’.”

Another person trying to push Waweru is Prime Minister Raila Odinga who has asked him to lift the agency’s notice against a friend who runs a tobacco company.

Waweru said: “Prime Minister, you don’t have the power to do it.”

And Raila said: “I am the coordinator of the government; how come I am powerless?”

Waweru replied: “Even my minister did not say that I collect taxes from one person and not from another.”

Having witnessed President Moi’s struggle with the International Monetary Fund, Waweru’s mission was to protect the ailing Kibaki from similar financial pressures. His close associates, including the Head of Civil Service, Francis Muthaura, protected him by doing donkey work and allowing integrity to drive the individual. Those who misused their freedom ended up in the AngloLeasing scandal.

Waweru’s commitment paid off when David Mwiraria, as Finance Minister, presented a donor-free budget – a remarkable achievement.

“I think it’s great. We’ll pick and choose our friends,” he said.

Exceeding the revenue target five times in nine years, Waweru helped the Kibaki government achieve fiscal independence.

Hand in hand. Every day at 4:00 p.m., he would hold a meeting in the meeting room. This daily income update is a ritual.

He never dreamed of becoming a tax officer. When he was kicked out by President Kibaki, he decided to take up the challenge. After 24 years, the Moi regime has destroyed the economy and tax collection is almost dead. The landscape is fertile with tax dodgers and conmen. KRA is a political playground.

When he took over from John Munge, he was shown a red line for the State House. “If it sounds,” he said, “It’s from the State House!”

But the phone never rang – and he never bothered to try until one day when he told businessman Eddy Njoroge (who was appointed by Kibaki to turn KenGen) about the call.

“Let’s see if we can,” Njoroge had joked. To his surprise, he was dead. That means Kibaki has no direct line to the taxman.

Waweru has known Kibaki for many years. While working with the Pannel Bellhouse and Mwangi audit firm, Kibaki was one of his clients between 1982 and 1986. As an accountant, he had known many of Kibaki’s people 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. Running away with his mother, Waweru is left to explore a childhood disrupted by his father’s detention. When his father finally returned in 1956, Waweru did not recognize the “stranger” before.

Waweru recorded his name as the first graduate from Nguka village in Mwea. It was this first trajectory that eventually led to the leadership of KRA.

This role, which his colleagues describe as a true test of his abilities, comes with responsibilities. Failure will tarnish Waweru’s reputation and Kibaki’s legacy.

Initially, Waweru who left the audit firm Ernst and Young decided to enroll for a Master’s degree and then a PhD. That changed when he met Mr. Solomon Karanja, who joined Kibaki’s campaign secretariat. Here, he worked with Eddy Njoroge, Nat Kangethe, Joe Wanjui and others to draft Kibaki’s manifesto.

After Kibaki won, Waweru thought his job was done. Then the call came and it was Prof. Nick Wanjohi on the line. Wanjohi’s question was: “Who do you think will deliver the manifesto that you have done?” This drew Waweru back to public service.

The emergence of TransCentury as a formidable company is the best illustration of capital building. The creation of TransCentury by Kibaki’s allies is an example of the changing times towards a leveraging position for entrepreneurial ventures. Just as Heri Limited symbolized the Kenyatta-era investment, TransCentury was the conduit for Kibaki’s partners to build a formidable business empire. He bought the East African Cable and made billions. He tried his hand at Kenya Railways and burnt his fingers.

Waweru’s personal life reflects his professional success. Blessed with a supportive wife, Njeri, and three children, she balances family and a demanding career with grace. His legacy as Kenya’s Tax Czar remains a symbol of dedication and transformation.