Q&A – 13 January 2020
Execution notice from TRA
We are a small company based in Dar and were issued by TRA with a couple of tax assessments to which we objected but our objections did not succeed. We unsuccessfully appealed against the TRA’s decision to the Tax Revenue Appeals Board. Our second appeal is pending at the Tax Revenue Appeals Tribunal. Last week we received demand notices from TRA requiring us to pay, within 14 days, all amounts in dispute including accrued interest covering the entire period when the dispute has been pending. We would like to know the following: (a) Is TRA justified now to enforce the judgment of the Board? (b) Is TRA right to include accrued interest while the dispute was pending in tax Court? (c) What can we do now to rescue the situation?
FH, Dar
According to rule 26(4) of the Board Rules, an appeal to the Tribunal does not operate as a bar to enforcement of the decree of the Board. This means that your pending appeal at the Tribunal does not automatically prevent TRA from executing the judgment of the Board. However, rule 25 requires a person enforcing the decision of the Board to do so by making an application to the Board for an order authorizing execution. Hence, our opinion is that if the demands issued by TRA purporting to enforce the decision of the Board were not preceded by an application for execution, then there is a procedural issue on the TRA’s side.
On imposition of interest, according to section 74(6) of the Tax Administration Act, 2015, interest on tax payable is not affected or waived for the reason of delay due to Court proceedings or any other dispute resolution process. This means that interest continues to accrue regardless of the fact that a particular tax dispute was pending at the Board or Tribunal.
Our advice for now is to file an application at the Tribunal to stay the attempted execution for TRA have not observed the execution process. If the application succeeds, you will get a temporary relief.
Surveillance cameras in internet cafes
I own an internet café and have been informed that I should install surveillance cameras in the café. I do not wish to do so as the business is very small and I can literally sit on my desk and see everyone. None of the other internet cafes that I have visited have such cameras. Are such cameras compulsory?
OF, Tanga
Under the Electronic and Postal Communications (Online Content) Regulations 2018 surveillance cameras are compulsory in all internet cafes. Regulation 9 imposes obligations on internet cafes and states that every internet café or business center shall have the following obligations: (a) to ensure that all computers used for public internet access at the café are assigned public static IP addresses; (b) establish and publish a safe internet use policy for safe use of the internet with regards to online content and post it on conspicuous place; computer home screen or display the same on a visible areas for users to read before using the service; (c) to put in place mechanism to filter access to prohibited content; (d) to install surveillance camera to record and archive activities inside the cafe. (e) to keep a proper service user register and ensure every person using internet service is registered upon showing a recognised identity card.
Subregulation (2) also provides that the images recorded by surveillance camera and the register of users recorded pursuant to sub regulation 1 shall be kept for a period of twelve months.
Cyberbullying at work
There is a group of guys who have been harassing me at my workplace, especially on social media where they have been posting some nasty images of me. This is really depressing me. How do I approach this?
UF, Mwanza
Cyberbullying is a serious offence under the Cyber Crimes Act. Section 23 of the Act states that (1) a person shall not initiate or send any electronic communication using a computer system to another person with intent to coerce, intimidate, harass or cause emotional distress. Subregulation (2) adds that a person who contravenes subsection (1) commits an offence and is liable on conviction to a fine of not less than five million shillings or to imprisonment for a term of not less than three years or to both.
You can report this to both the TCRA and police forces for their action.
Husband dead, wife remarries
My brother passed away and his wife got remarried in an Islamic ceremony 30 days from his death. Is there no statutory waiting period or in this dotcom era everything is allowed? It has destroyed the sanctity of marriage and is a classic example of why people might not get married in the future. Further, in his Will, my brother had specifically ordered that in case anything happens to him, she should get married to me. Please guide.
OM, Moshi
The Law of Marriage Act has provided a specific period called Iddat, during which period the wife of the deceased cannot get married. This is provided in section 68 of the Act that states: notwithstanding any custom to the contrary, a woman whose husband has died shall be free: (a) to reside wherever she may please; and (b) to remain unmarried or, subject to the provisions of section 17, to marry again any man of her own choosing: Provided that where the parties were married in the Islamic form the widow shall not be entitled to remarry until after the expiration of the customary period of iddat.
This period of iddat varies from sect to sect, but it is certainly more than 30 days, meaning that her new marriage may likely be void from the outset.
The other question is whether or not the woman could have defied what was stated in her husband’s Will. The answer is yes, she is not bound by what the Will says in as far as marriage is concerned. Her deceased husband cannot force her to marry someone she does not want to marry. Even the law protects her and to that extent, the Will is ineffective.