Husband took second wife without informing me

I have been married for 12 years and have three children with my husband. Last month, I found out he secretly married a second wife. He didn’t tell me anything—I heard it from a relative. When I confronted him, he said it was his right as a man and that I should accept it. I feel betrayed and humiliated. I don’t know what to do. What are my rights in this situation? Can I also get married to another man in parallel?
AH, Tanga

Matters concerning marriage are governed by the Law of Marriage Act, Cap. 29 [R.E 2019] (LMA). The LMA recognises two kinds of marriage: those that are monogamous or intended to be monogamous, and those that are polygamous or potentially polygamous. A marriage contracted in Tanzania may be converted from monogamous to potentially polygamous and vice versa, as per the requirements of the law. Polygamy is legal for Muslims and recognised under customary law. You have legal options depending on how your marriage was registered. If you had a monogamous civil or Christian marriage, his second marriage is illegal, as no marriage between two Christians, which was celebrated in a church in Christian form, may be converted from monogamous to polygamous, for as long as both parties continue to profess the Christian faith, and you could take legal action.

If your marriage allows for polygamy, you still have rights post his second marriage. Section 63 of the LMA requires a husband to provide equally for all of his wives. Having said this, we encourage you to seek emotional support. As for you getting married in ‘parallel’, unfortunately under the LMA that is not allowed.

Your lawyer can guide you further on your rights.

Parents want marriage, I am not ready

I am a 27-year-old woman working for a prominent bank. My parents are pressuring me to get married. They keep introducing me to potential suitors, and every family gathering turns into a discussion about why I’m still single. I have a good job, and I want to focus on my career, but they don’t understand. Is it legal to force a person to marry? I can’t handle this pressure anymore? Please guide.
HJ, Dar es Salaam

It is not legal to coerce a person into marriage because, according to the law, marriage means the voluntary union of a man and a woman, intended to last for their joint lives. When a marriage is contracted without the free consent of the parties involved, it is regarded as void (legally unrecognised). According to section 38(1)(e) of the Law of Marriage Act, Cap. 29 [R.E 2019], a ceremony purporting to be a marriage shall be a nullity if the consent of either party was not freely and voluntarily given. What your family is doing to you is a common issue, especially in Tanzanian culture, where marriage is often seen as a significant milestone in adulthood. Furthermore, as a woman, the expectation to conform to societal norms is even higher.

However, times are changing, and many young women are choosing to focus on their careers or personal growth before settling down. The key is communication. Sit your parents down and clearly explain your plans. Reassure them that you value their guidance but need to make this decision on your own terms. If they continue to push, establish firm boundaries. For instance, if they bring up marriage at family gatherings, calmly remind them that you have made your decision and that the law protects you in that you cannot be forced to get married. It is your life, and you deserve to marry when, and if, you’re ready.

Interpretation of tax statutes

I run a small business in Tanzania and recently received a tax assessment from the Tanzania Revenue Authority (TRA). I believe they misinterpreted the law and overestimated my tax liability. I also think the law is unclear, which may be why my tax liability was overestimated. How are tax statutes interpreted in Tanzania, and do I have any legal grounds to challenge this assessment? Please guide me.
SF, Arusha

The interpretation of tax statutes in Tanzania adheres to established legal principles designed to ensure clarity, fairness, and consistency in tax administration. Typically, the strict approach to interpretation is utilised where the language of the statute is clear. This implies that tax laws cannot be extended beyond their explicit wording. If a law is ambiguous, it is usually construed in favour of the taxpayer. Therefore, when a tax statute lacks clarity, it should be interpreted in a manner that does not unjustly burden the taxpayer. The Court of Appeal of Tanzania has reaffirmed that tax laws must be interpreted based on their plain meaning, devoid of assumptions or implied extensions in many of its decisions.

As you have not specified the type of tax in dispute, we will provide general guidance regarding the grounds for challenging the assessment. A tax assessment can be contested for lack of legal basis. However, the burden of proof in tax cases typically falls on the taxpayer to demonstrate that the TRA’s assessment is incorrect. Nevertheless, the TRA must also substantiate its assessment with clear legal and factual grounds.

If you believe the TRA has misinterpreted the law, you possess the right to challenge their decision. File an objection within 30 days with the TRA as provided under the Tax Administration Act, 2015. Prior to filing the objection, and within 15 days of the date of service of the assessment, you are required to pay a one third deposit of the tax assessed (or seek a waiver for a reduced amount or full waiver) for the objection to be entertained.

If dissatisfied with the outcome of the objection, appeal to the Tax Revenue Appeals Board (TRAB). It is advisable to consult a professional (tax consultant or lawyer) who can meticulously review the tax assessment and compare it with the relevant tax law.