Q&A – 14 March 2016
Timing of paying VAT
I am a supplier of certain goods and have not been paid by my customer. Do I still have to pay the VAT? What can I do to avoid paying it until a get paid? Can I delay raising the invoice? If I am dealing with an international agency which I exempt what should I do? Please guide me.
TY, Musoma
The VAT Act 2014 is clear in that such tax imposed on a taxable supply shall become payable at the earlier of- (a) the time when the invoice for the supply is issued by the supplier; (b) the time when the consideration for the supply is received, in whole or in part; or (c) the time of supply.
Therefore, it does not matter whether you invoice or not, the VAT is payable at the time of supply whether or not you have raised an invoice.
As for VAT chargeable on an international organisation, the VAT states that where, an agreement approved by the Minister is entered into between the Government of the United Republic and another Government or an international agency listed under the Diplomatic and Consular Immunities and Privileges Act, and such agreement entitles a person to an exemption from tax on the person’s purchases or imports, the exemption shall be effected under this Act by- (a) exempting the import of goods imported by the person; or (b) refunding the value added tax payable on taxable supplies made to the person upon application by the person.
You will hence need to inquire if there is such an agreement before deciding on the imposition of the VAT.
Court of Appeal judgment
Can the Court of Appeal decide in a case not to give a judgment? What is the time frame for a judgment at the Court of Appeal? I have been waiting for my case judgment for a long time now?
UG, Dar
The Court of Appeal rules states on judgments that at the close of the hearing of an application or appeal, the Court may give its judgment at once or reserve it for delivery within 90 days unless the Court for reasons to be recorded orders otherwise.
You can see that the rules require the judgment to be delivered within 90 days although the justices can delay it but must cite reasons. Our experience is that the Court of Appeal does generally pronounce its rulings within the required times.
The Court of Appeal has no choice but to pronounce a judgment after hearing. If your judgment is not yet pronounced we suggest you contact the Court of Appeal Registrar.
Gravest offence in Tanzania
What is the gravest offence one can commit in Tanzania? How are such offences treated?
ET, Morogoro
The Constitution of Tanzania provides in article 28 that very citizen has the duty to protect, preserve and maintain the independence, sovereignty, territory and unity of the nation. (2) Parliament may enact appropriate laws to enable the people to serve in the Forces and in the defence of the nation. (3) No person shall have the right to sign an act of capitulation and surrender of the nation to the victor, nor ratify or recognize an act of occupation or division of the United Republic or of any area of the territory of the nation and, subject to this Constitution and any other laws enacted, no person shall have the right to prevent the citizens of the United Republic from waging war against any enemy who attacks the nation. (4) Treason as defined by law shall be the most grave offence against the United Republic.
Hence the gravest of all offences, even graver than murder, is an offence against the country, which is the offence of treason.
Under the Penal Code, treason is addressed in section 39 where it states that (1) Any person who, being under allegiance to the United Republic- (a) in the United Republic or elsewhere, murders or attempts to murder the President; or (b) in the United Republic, levies war against the United Republic, shall be guilty of treason and shall be liable on conviction to suffer death.
Minimum age for child to work
I live in an area where there are many children who can work in my project but I am told they cannot work. Is that true?
EE, Mwanza
A child, as defined under the Law of Child Act 2009 has the right to do light work. The minimum age for employment or engagement of a child shall be fourteen years. Light work constitutes work which is not likely to be harmful to the health or development of the child and does not prevent or affect the child’s attendance at school, participation in vocational orientation or training programmes or the capacity of the child to benefit from school work.
As long as the child is 14 years, and is involved in light work as defined above, you can employ such a child.
Swearing in public
Is it legal to swear in public? My boss has a tendency of swearing at me infront of people. Is that not a criminal offence? I really feel like sorting him out.
JH, Dar
The Penal Code states in section 89 that (1) Any person who- (a) uses obscene, abusive or insulting language to any other person, in such a manner as is likely to cause a breach of the peace; or (b) brawls or in any other manner creates, a disturbance in such a manner as is likely to cause a breach of the peace, is guilty of a misdemeanour and on conviction therefore is liable impressointment for six months.
If you report your boss, and are able to prove as above, he could end up in jail.