Q&A – 16 November 2015

Dual citizenship in Tanzania

Is dual citizenship allowed in Tanzania? I went to university outside Tanzania and have now gotten my foreign passport but am also carrying my Tanzanian passport. Can I continue to do so? What is my legal status now? If my child is born in Tanzania when I have such dual citizenship will my child be a Tanzanian?
UT, Musoma

The Tanzanian Citizenship Act disallows dual citizenship. There were strong rumours that dual citizenship would soon be allowed but that has not happened. Now that you have acquired another country’s citizenship, under our immigrations laws you cease automatically to be a citizen of Tanzania. Hence holding a Tanzanian passport now that you have a foreign passport is illegal. As for the nationality of your child, this will depend on the nationality of the mother since you are already not a Tanzanian although you have the passport. If the mother of the child is Tanzanian, then the child will be entitled to a Tanzanian citizenship not otherwise.

Withholding tax appeal

For foreign services that my company had used, TRA are demanding withholding taxes. I intend to appeal to the Tax Revenue Appeals Board and wish to know if I can do that. There are conflicting views I am getting from my consultants. One says I can directly appeal, whilst the other says I have to first go back to TRA, before I go to the Board. Please guide.
EE, Dar

The newly enacted Tax Administration Act has deleted a provision of the Tax Revenue Appeals Act that allowed a tax payer to go directly to the Tax Revenue Appeals Board for tax disputes in skills development levy, withholding tax,
stamp duty, pay as you earn to mention a few. The Tax Administration Act came into force on 1 August 2015. This is the material date that decides whether you need to go direct to the Board or back to TRA under objection proceedings.

If these taxes were imposed after 1 August 2015, you will need to go to TRA, otherwise and provided you filed your notice of appeal before 1 August you can go directly to the Board.

Unfortunately if you are going back to TRA under objection proceedings, you will be required to deposit one third of the disputed amount, or tax not in dispute whichever is higher. This is a requirement that TRA can waive based on your cashflow, and other reasons, but it has become increasingly difficult to get this waiver nowadays.

The Act also deletes section 6 of the Tanzania Revenue Authority Act which was another route that was used to go directly to the Board. All in all, the direct route to the Board has been removed, and one must pay one third of the tax, or seek a waiver and go to the TRA first before going to the Board. This will add to the taxpayers cashflow.

Lottery tickets to underage persons

Is there a minimum age to purchase a lottery ticket? Some of these casinos that I visit are surely cheating as I am told the machines are adjusted to ensure people win small amounts, and lose bigger amounts. What should I do?
TY, Morogoro

The Gaming Act provides that no ticket or chance in a lottery promoted and conducted shall be sold by or to a person under the age of 18 years. It is an offence for a promoter to sell tickets to an underage person and the promoter can be imprisoned for this.

As far as cheating is concerned, the best solution not to lose any more money is not to go to the casino. Cheating is also illegal and you can report this to the Gaming Board of
Tanzania who can take appropriate action. If someone is found cheating in a casino, they can be imprisoned.

Aircraft crew members drinking habits

At this famous Dar hotel, I see some crew members of an international airline boozing alcohol few hours before their flight. Is this allowed? Are they not endangering passengers’ safety?
YY, Dar

Regulation 57 of the Civil Aviation (Operation of aircraft) Regulations 2011 prohibits any crew member from having alcohol 8 hours before a flight. Regulation 57 states as follows: 57.(1) A person shall not act or attempt to act as a crew member of an aircraft- (a) within eight hours after the consumption of any alcoholic beverage; (b) while under the influence of alcohol; (c) while using any drug that affects the person’s faculties in any way contrary to safety; or (d) while having 0.04 percent by weight or more alcohol in the blood. (2) A crew member shall, up to eight hours before or immediately after acting or attempting to act as a crew member, on the request of the Authority, submit to a test to indicate the presence of alcohol or narcotic drugs in the blood. (3) Where there is a reasonable basis to believe that a person may not be in compliance with this regulation and upon the request of the Authority, that person shall furnish to the Authority or authorise any clinic, doctor, or other person to release to the Authority, the results of each blood test taken for presence of alcohol or narcotic substances up to eight hours before or immediately after acting or attempting to act as a crew member. (4) Any test information provided to the Authority under the provisions of this regulation may be used as evidence in any legal proceedings.

You can see that to protect the safety of passengers the Tanzania Civil Aviation Authority has enacted this regulations. You can report this to them for further action.