NAIROBI, Kenya — The Kenya Human Rights Commission (KHRC) has moved to court seeking accountability from the United Democratic Alliance (UDA) and its officials over alleged tax evasion, misuse of public funds, and violations of statutory and constitutional obligations.
In its legal action, KHRC cites findings by the Auditor General indicating that UDA paid over Sh128 million in net salaries but failed to deduct and remit Pay As You Earn (PAYE) taxes, resulting in an estimated Sh69 million in unpaid taxes across the 2023–2024 and 2024–2025 financial years.
The rights group argues that UDA, which receives the largest share of allocations from the Political Parties Fund, is obligated to meet the highest standards of financial accountability. In the 2025–2026 financial year alone, the party reportedly received over Sh789 million from the fund.
“Public resources must be managed with integrity and in strict compliance with the law,” KHRC said, adding that taxpayers have a legitimate interest in ensuring funds allocated to political parties are not mismanaged.
Beyond PAYE, KHRC alleges that UDA failed to remit withholding tax and the public procurement capacity-building levy, actions it says contravene provisions of the Public Finance Management Act 2012.
The commission further claims the party did not make mandatory contributions to the National Social Security Fund (NSSF) and the Social Health Authority, potentially exposing employees to loss of social protection benefits.
KHRC also raised concerns over non-compliance with the housing levy, despite UDA’s public support for the affordable housing programme. The group argues this undermines both statutory obligations and policy credibility.
The petition outlines multiple legal provisions allegedly breached, including Section 37(1) of the Income Tax Act, which mandates employers to deduct and remit employee taxes, and Section 4 of the Affordable Housing Act, 2024, requiring a 1.5 per cent contribution from both employer and employee.
It also references the NSSF Act, 2013, and procurement levy regulations governing public contracts.
KHRC contends that such failures weaken the state’s ability to fund critical socio-economic rights, including education and healthcare, sectors it says face funding deficits of Sh260 billion and Sh72 billion, respectively.
The organisation links fiscal compliance directly to obligations under the Constitution of Kenya 2010, which guarantees rights to education, health, and social security.
In addition to court action, KHRC has called on enforcement agencies to intervene. It urged the Kenya Revenue Authority (KRA) to recover all outstanding taxes and penalties, and asked the Office of the Registrar of Political Parties (ORPP) to review UDA’s compliance status, including its eligibility for continued public funding.
The group also called on the Ethics and Anti-Corruption Commission (EACC) to investigate potential misuse of public resources, and urged the Office of the Director of Public Prosecutions (ODPP), in collaboration with KRA and EACC, to prosecute any officials found culpable.
