Death during intimacy 

I went with my lover to a guest house for the weekend to escape the stresses of daily life and spend some quality time together. Sadly, during a private moment, he suddenly collapsed and died. I was arrested and detained for a while on suspicion of murder. However, the autopsy revealed he had an undiagnosed heart condition that likely contributed to his death, so the police released me. Soon after, rumours started to spread that I committed the perfect crime and got away with it. People are now accusing me of foul play. The police have reopened the investigation into the case of manslaughter, and even the guest house owner is being questioned by the authorities. Given these circumstances, I am worried about whether I can be unfairly held liable for his death. Please guide me on this possibility.

LG, Tanga

We are sorry to hear about the circumstances you are facing. Please note that our response is based solely on the information you have provided, as we have not reviewed the full investigation details or the reasons behind the police reopening the case. If the autopsy confirms that the death was due to natural causes, you cannot be held criminally liable.

According to section 195 of the Penal Code, Cap. 16 [R.E. 2023], criminal responsibility for manslaughter requires proof of unlawful killing that was not maliciously premeditated (malice aforethought), which is not apparent in this case. Regarding the guest house inquiry, the focus is on whether the death was caused by unforeseen acts that could lead to death, such as a fight that resulted in your lover’s heart attack, or the presence of Viagra pills if found in the guest room. This does not imply responsibility but will assist the police in understanding the circumstances surrounding the death. Without evidence that you contributed to the death, there is no basis for facing legal responsibility. If you were not involved in your lover’s death, you need not worry about liability. We trust the authorities will conduct a thorough investigation and ensure justice is served. In the meantime, we advise you to cooperate fully with the authorities under the guidance of your lawyer.

Witchcraft accusation 

My mother is an elderly woman who lives alone. Last week, after a dispute with a neighbour over the boundary of their land, the neighbour’s animals became ill, and a child had seizures. Now, villagers are accusing my mother of witchcraft, and they have even assaulted her, burned the house she was living in, and forced her to flee to town to stay with me. I seek justice on her behalf. Can I take legal action?
ZK, Shinyanga

Yes, you can. Section 4 of the Witchcraft Act, Cap. 18 [R.E. 2023], strictly prohibits accusing others of witchcraft. Further, regardless of personal beliefs, assault causing bodily harm and arson are serious crimes under sections 241 and 319 of the Penal Code Cap. [R. E. 2023]. We understand this situation may be distressing, and we encourage you to seek legal advice. You have the right to file a criminal complaint for any violence experienced and to pursue civil action for defamation if your mother’s reputation has been harmed. The law is in place to protect all individuals from superstition-based violence. We sincerely hope your mother and the neighbour can resolve this matter amicably. Please consider consulting a lawyer for further guidance.

Tax assessment improperly issued and served

I am Legal Manager of a manufacturing company in Dar es Salaam. On 12 July 2025, we discovered an adjusted assessment issued by TRA for the 2019 income year, citing over TZS 2.1 billion in tax and interest. We were not aware of it earlier, as it had been emailed to our former Finance Director and physically sent to our old address in Morogoro, which we left in 2021. We believe the assessment was neither properly served nor issued within the 5-year limit prescribed by law. Can such a service be considered valid? And if we only became aware of the assessment after the time limit expired, is the assessment still enforceable?
BS, Dar es Salaam

Under section 59(4)(a) of the Tax Administration Act, Cap 438 R.E. 2023, the Tanzania Revenue Authority (TRA) has 5 years from the due date for filing the relevant tax return to issue an adjusted assessment. For the 2019 year of income, this return was likely due by 30 June 2020, meaning the five-year period would expired on 30 June 2025, unless there is evidence of fraud, wilful neglect, or serious omission, which, according to section 59(5), removes the time limit.

Regarding service, section 41(1) provides that paper documents are sufficiently served if handed to the person, or in the case of a company, to a manager or a responsible officer. Alternatively, documents can be served by leaving them at or sending them by post to the taxpayer’s usual or last known place of abode, business, office, post office box, or other address, including the address linked to the taxpayer’s Taxpayer Identification Number (TIN).

Additionally, section 42(4) recognises electronic service, where a document is considered served when a document registration number is created and the document is accessible through the taxpayer’s authenticated portal account.

This means that even if the physical notice was sent to an outdated address or emailed to a former officer, the assessment may still be validly served if properly uploaded and accessible on the taxpayer portal within the statutory period. The validity of service affects when the taxpayer’s right to object begins to run. Improper service or failure to receive a document may delay or affect this timeline; however, generally, the taxpayer bears the burden of proving non-receipt or defective service.

Ultimately, enforceability depends on proper service and whether the 5 year statutory period has expired. If service was proper and time had not lapsed, the assessment is enforceable. Otherwise, defective service and expired period may allow challenge. Consult a tax lawyer for further guidance.