Husband rejecting children 

I have been married for 15 years and we are blessed with four children. My husband now claims that the children are not his despite the fact that they clearly resemble him in many ways, even down to their dental formula, facial expression, and walking style. I strongly feel he is trying to run away from his responsibilities or he has mistresses somewhere. This is really exasperating. I cannot focus with my life. Apart from that, I have also heard he has two children somewhere with one of his mistresses.What should I do?

AD, Dar es Salaam

We are sorry to hear about this. Under Tanzanian law, children born during a valid marriage are presumed to be the husband’s, and he cannot change that simply by denying it. If he wants to dispute this presumption, he must go to Court and prove it, usually through a DNA test. Until a Court decides otherwise, he remains legally responsible for the children, including providing maintenance and care. His claims alone have no legal effect, and you have the right to take legal action to ensure he does not avoid his responsibilities and that the children’s welfare is protected. Please contact your lawyer for further guidance.

Microfinance company treated as financial institution

Our company is registered as a Tier 2 non-deposit taking microfinance service provider and is licensed to provide lending services. We do not accept deposits from the public. Following a tax audit, the Tanzania Revenue Authority assessed us for excise duty on the basis that we are a financial institution. We objected to the assessment, but our objection was unsuccessful. Can a Tier 2 non-deposit taking microfinance company be treated as a financial institution for purposes of excise duty?

CT, Dodoma

Under the Excise (Management and Tariff) Act [Cap. 147 R.E. 2023] (the Act) excise duty is imposed on fees or charges payable to a financial institution for services provided by that institution. However, the Act does not define the term ‘financial institution.’ In practice, reference is often made to other financial statutes such as the Income Tax Act [Cap. 332 R.E. 2023], the Banking and Financial Institutions Act [Cap. 342 R.E. 2023], and the Bank of Tanzania Act [Cap. 197 R.E. 2023], which associate a financial institution with entities engaged in banking or financial services. In that context, the question has been whether a non-deposit taking microfinance service provider falls within that category.

The Court of Appeal has recently addressed this issue, where it held that the fact that an entity is classified as a Tier 2 non-deposit taking microfinance provider under the Microfinance Act, 2018 does not, by itself, exclude it from being treated as a financial institution for purposes of excise duty. The Court emphasised that the classification under the Microfinance Act is not determinative of tax liability, and that such entities may still fall within the scope of the excise law depending on their activities. On that basis, the Court upheld the imposition of excise duty on the microfinance company. Accordingly, a non-deposit taking microfinance company may still be treated as a financial institution for purposes of excise duty depending on the nature of its activities.

Spousal consent through WhatsApp

My husband was out of town when a bank required spousal consent for a mortgage over our matrimonial home. The bank officer sent the documents through WhatsApp and I replied with a voice note saying ‘it is okay.’ I never physically signed anything. The bank now claims I gave valid consent. Is a WhatsApp message sufficient for spousal consent?

PK, Dar es Salaam

This situation raises an important issue regarding spousal rights in relation to a matrimonial home. Under the Law of Marriage Act [Cap. 29 R.E. 2023], a matrimonial home is recognised as a shared interest of both spouses, regardless of whose name the property is registered in, and the law gives special protection to such property. In addition, the Land Act [Cap. 113 R.E. 2023] specifically recognises that a mortgage over a matrimonial home cannot be created without spousal involvement, reflecting the need to protect the non-owning spouse from unilateral dealings.

In that context, while a WhatsApp message or voice note may suggest a general willingness, it raises questions as to whether it amounts to proper and informed consent for a transaction of this nature.

Transactions affecting land particularly a matrimonial home are ordinarily expected to be formally documented, clear, and verifiable. A financial institution is also expected to satisfy itself that such consent is genuine and properly obtained. Reliance on informal communication alone may, therefore, be open to challenge. In the circumstances described, there may be a basis to question whether valid spousal consent was obtained, though this will ultimately depend on the surrounding facts and evidence. It would be advisable to consult your lawyer for further guidance.

Retrieving body for investigation purposes 

Our aunt was brutally killed and buried about a year ago, and now the authorities have approached us to take her body for further investigation about her death. As a family, we are really distressed because this has already been a very painful loss for us, and the idea of digging up her grave feels like it is reopening old wounds and resuscitating all the pain we are still trying to live with. We are therefore not in agreement with the request and would prefer that the grave is left undisturbed. We kindly seek your legal guidance on our position in this situation.

TM, Arusha

We sympathize with your family for the painful loss of your aunt and understand your concerns regarding the order of retrieving her body. However, where a death remains under investigation, the law permits the authorities to access the body even after burial where this is necessary to establish the circumstances of death. Under Section 9 of the Inquests Act, a Coroner or the Court may authorise exhumation for investigative purposes.

Once such an order is issued, the family’s consent is not required for the exhumation to proceed. The process is carried out under official supervision to ensure it is done lawfully, respectfully, and strictly within the scope of the investigation. Importantly, the law further provides that the costs and expenses of both exhumation and reinternment are borne by the government.