Excise and health taxes. Evidence into practice.

Karambu Muthaura is the Founder and Lead Consultant of Foresight Advisory Africa. A Certified Public Accountant and specialist in excise policy, administration and health taxes, she brings experience from public administration, international technical assistance and professional learning to the company’s multidisciplinary advisory and knowledge work.

She spent nearly two decades at the Kenya Revenue Authority, working across policy, licensing, digitisation, operations and enforcement. She led the rollout of Kenya’s Excisable Goods Management System (EGMS) and subsequently headed its operations, represented KRA as the excise expert on the National Budget Committee, and helped establish the enforcement division within the Domestic Taxes Department. She also coordinated readiness for Kenya’s ratification of the Protocol to Eliminate Illicit Trade in Tobacco Products, preparing documentation for Cabinet and Parliament and briefing the Cabinet Secretary for Health and the Principal Secretary at the National Treasury.

Karambu serves on the United Nations Subcommittee on Health Taxes and has provided technical assistance to the World Health Organization since 2013. She works closely with the WHO Regional Office for Africa (AFRO), the WHO Framework Convention on Tobacco Control Secretariat and the WHO Tobacco Free Initiative. Her work also involves collaboration with the World Bank’s Global Tax Program, the African Tax Administration Forum (ATAF), and local and regional civil society organisations engaged in tobacco control and health taxes.

A longstanding lecturer in Excise Laws and Practice at the Kenya School of Revenue Administration (KESRA), she has led training and technical exchanges for delegations from more than 40 countries. She writes The Foresight Perspective and is the author of the forthcoming book The Quietest Tax. Beyond her advisory work, she founded empowerHER, a distinct leadership and personal development programme for girls and young women currently delivered through Foresight.

Bernard Kariuki Ngondo (BK) is a finance and strategic leadership professional with more than 20 years of experience across the public and private sectors. His work connects financial strategy, taxation, regulatory compliance and governance with the practical decisions faced by businesses and their boards.

He served as Finance Director at Kenya Wine Agencies Limited (KWAL) from June 2017 to June 2025, overseeing financial planning, taxation, regulatory compliance, internal controls and financial reporting. He led the company’s Tatu City expansion project, including debt financing, and advised executive management and the board on financial strategy and risk.

His wider experience spans tax advisory, management accounting, financial due diligence, privatisation and capital investment. He has contributed to tax and trade policy engagement through the Kenya Association of Manufacturers (KAM) and the Alcoholic Beverages Association of Kenya (ABAK), including membership of KAM’s Tax and Trade Committee.

At Foresight Advisory Africa, Bernard brings the manufacturer’s perspective to excise, compliance and policy discussions. He leads the development and delivery of practitioner training, helping professionals connect legal and regulatory requirements with commercial operations, financial records and effective internal controls.