•When he took over the KRA, he believed the country could increase its tax collection from Sh180 billion to Sh300 billion per year, but the techniques he executed saw the amount increase more than threefold to Sh630 billion by 2012 when he left office.
•Waweru presided over the East African Cables Board as chairman before his passing.
Image: HANDOUT
If there was any doubt regarding the efficiency of the notion of under-promising and over-delivering as a strategy, Michael Waweru's stint as the chief taxman for more than a decade proved it.
When he took over the Kenya Revenue Authority, Waweru believed the country could increase its tax collection from Sh180 billion to Sh300 billion per year, but the techniques he executed saw the amount increase more than threefold to Sh630 billion by 2012 when he left office.
He miscalculated the amount he could collect and the length of his term as commissioner general. He led KRA for nine years, from 2003 until his retirement in 2012.
Following his retirement, Waweru entered the private sector, serving in various leadership positions until his death on Friday, July 5, 2024. He was 74.
He was the first KRA boss to hold multiple three-year terms in office. KRA chieftains never held a single term under then-president Daniel Moi; the only one who did so was John Msafari.
At his departure luncheon in March 2012, President Mwai Kibaki explained that the reason he was able to raise revenue levels was because he had sealed off revenue leakage points, which are frequently conflicts of interest, corruption, and the misuse of processes by insiders and the powerful to escape taxes.
He also stated that the president and his team were instrumental in pushing the boundaries.
Fundamentally, he stated that favorable policies that promote growth were critical to producing more revenue, rather than targeting the little people.
“It was the favorable policies of the president that encouraged entrepreneurial spirit, and deliberate measures that ensured people had more money in their pockets were vital.”
“Kenyans don’t necessarily fear paying tax. If you give them money, that is, allow more money to circulate in the economy, then they give you more back in terms of tax revenue,” he would say.
In light of the ambitious programs of the Narc government, such as free primary education, he explained that his strategy for increasing tax income was to make sure that a large portion was collected locally and to reduce the state's reliance on donors.
This meant a demanding drive when KRA employees had to go the straight and narrow route.
“If the staff found me to be stubborn it is because we needed a strong revenue collection to finance the development programs,” he would say.
Waweru instituted a daily 4 p.m. conference of important department heads to brief the nation on collections, which increased openness, bolstered investor confidence and strengthened public trust in the taxman.
He also established the practice of conducting press conferences regularly to update the nation on the amount collected.
In his last news conference to report the results of the first six months of the 2011/12 fiscal year in January 2012, the country achieved Sh338 billion, reflecting an 11.6% increase.
This was insufficient for him, despite his earlier promise that the country would earn far more in the year's second half.
“The first half is always better than the second half. We are going to meet our target,” the tax expert said with optimism.
Shaka Kariuki, the chairperson of TransCentury Plc, confirmed Waweru's passing.
Waweru presided over the East African Cables board as chairman before his passing. Kariuki called him a visionary leader with unshakable determination and perceptive advice, and he was lauded for his unselfish service and dedication to his work.
"Throughout his tenure, Waweru’s contributions were immeasurable, and his legacy will forever be etched in the history of our company and our hearts," Kariuki said.
Waweru was appointed in June 2017 and held the position of chairman of the EA Cables Board for seven years.
Anthony Mwaura, the chair of the KRA board, praised the guy as a resolute leader who broke through the barrier to increase revenue and support the nation's progress.
"We extend our heartfelt condolences to the family of former KRA Commissioner General Michael Waweru, following his transition," the board said.
"His nine years of service were marked by significant contributions to sustainable economic progress through enhanced revenue collection - a legacy that will forever be remembered. May he rest in eternal peace," he added.
The authority expressed great delight in recognising the significant achievements he made throughout his term. KRA stated that Waweru laid a solid basis for the country's tax compliance culture and revolutionized KRA through employee empowerment.
"Waweru will be remembered for his fundamental role in boosting the country's sustainable economic progress through the enhancement of revenue collection efforts," the board said.