Taking wife’s surname

I have a beautiful and successful wife, and I wish to take her surname instead of keeping mine. I have heard that in some countries, such as South Africa, husbands were not allowed to take their wives’ surnames, but this has now changed. What about Tanzania? Can I legally take my wife’s surname, and if so, how would I go about it?

FJ, Dodoma

The law in Tanzania does not prohibit men from taking their wives’ surnames; it simply requires a formal legal process. So, yes, in Tanzania, a man can legally take his wife’s surname, but not automatically through marriage. Unlike some countries that have detailed provisions in their marriage laws, Tanzania requires a husband who wishes to adopt his wife’s surname to follow the legal name-change procedure. This is done by a deed poll, which is a legal declaration of changing your name. Once executed, the deed poll must be registered. After registration, your wife’s surname becomes your legal surname, and you can update all your official records accordingly. You may find it necessary to notify the relevant government offices, such as the National Identification Authority (NIDA) for updating your citizen identity card, the Immigration Department for passport purposes, and banks amongst others. Further, all your documents (national ID, passport, bank accounts, employment records, property deeds) will need to be updated after the name change.

Culturally, it may still be uncommon in Tanzania, so you may face questions or social resistance, however, legally, there is no barrier. Ensure the change is consistent across all your records to avoid issues with contracts, inheritance, or travel arrangements. Therefore, while your marriage itself does not automatically grant you the right to use your wife’s surname, you can achieve this by following the name-change process through a deed poll. Consult your lawyer for further guidance. We wish you all the best.

Failure to consider tax submissions as point of law 

My company recently lost a tax dispute at the Tax Revenue Appeals Tribunal. I want to appeal to the Court of Appeal, but have been told that only ‘points of law’ can be appealed under section 26(2) of the Tax Revenue Appeals Act. My concern is that the Tribunal did not consider some of my key submissions and evidence at all. Is that a factual issue (which cannot be appealed against) or a legal one? My tax consultant is unsure and asked me to find a lawyer. Please guide me.

PS, Dar es Salaam

You raise an important question that was recently clarified by the Court of Appeal.  In a recent case, the Court held that, under section 26(2) of the Tax Revenue Appeals Act, Cap. 408 [R.E. 2023] appeals from the Tax Revenue Appeals Tribunal to the Court of Appeal are strictly limited to points of law.  Generally, this means that the Court will not re-examine facts or re-evaluate evidence.

However, the Court of Appeal confirmed that: if a party complains that the Tribunal failed to consider submissions or evidence altogether, this is not a factual issue. Instead, it is a point of law because it touches on the fairness of the adjudicative process. The legal question is not about how the Tribunal evaluated evidence, but whether it considered it at all. In this case, the Court held that such failure amounts to a violation of legal procedure and can be raised as a valid ground of appeal before the Court of Appeal.

What this means for you is that if the Tribunal ignored your submissions and evidence, you may properly frame that as a point of law and proceed with an appeal. You should avoid re-arguing the facts, but focus on demonstrating that the Tribunal failed to discharge its duty to consider all material placed before it. Consult your lawyer for further guidance.

National ID replacement process

I lost my National ID last week while travelling from Dodoma to Dar es Salaam. At first, I thought it was no big deal, I mean, I am still Tanzanian whether I have the card or not, right? But suddenly, I couldn’t register a new SIM card, the bank told me I couldn’t update my details, and even my bus conductor teased me, saying I was ‘stateless.’ It made me wonder: Am I still a legal citizen? After realising the chaos of not having my ID, I asked around about how to get a replacement. One friend said I just walk into the National Identification Authority (NIDA) office in my area, and another swore I had to go to Court first. What exactly is the correct process?

HJ, Dodoma

Sorry for the trouble of losing your Identity Card but you still remain a citizen. Citizenship is determined by the Constitution and the Citizenship Act, not whether you physically hold your NIDA card. However, section 10 of the Registration and Identification of Persons Act, Cap. 36 [R.E. 2023] establishes a registration system for citizens of the United Republic of Tanzania and alien residents in Tanzania, as evidenced by the possession of an identity card. The law obliges every registered citizen to maintain a valid identification card.

Without the card, daily life becomes difficult, since banks, telecoms, and service providers lawfully require it. The process outlined in the law requires you to first report the loss to the police, then swear an affidavit under the Oaths and Statutory Declarations Act, and finally apply for a replacement at NIDA. It sounds simple, but practically it involves queuing and paperwork. While you will not lose your citizenship, failing to replace it can result in administrative penalties, and in practice, it may expose you to suspicion in official transactions or police checks. Note that the law is silent on how you should keep your card safe, however, repeated loss and replacement can draw scrutiny. Practically, avoid keeping it in places where you easily misplace items, and refrain from using it as a bookmark, as some people do. Protecting it is both a matter of legal compliance and common sense. Consult your lawyer for further guidance.