Former Nairobi Governor Evans Kidero has been ordered to pay Kenya Revenue Authority (KRA) Sh427 million as tax after failing to prove that the funds targeted were raised for the campaigns.
Audits carried out by the Commissioner established that the proceeds from fundraisers by the former governor were being deposited together with other business proceeds into his personal bank accounts.
High Court judge David Majaja ruled that the burden of proof lay on Kidero to show that the funds raised for the campaigns were actually utilised for that purpose.
And if so, it would not constitute taxable income. On the other hand, if the money was retained or diverted to his own personal use, it would be taxable income to him and liable to income tax.