Q&A – 2 December 2024
Bad luck Python
We encountered a very big python on a recent trip through a famous forest reserve in our district. Our first instinct was to kill it, but the driver was hesitant due to his superstitious beliefs about pythons. While debating our next move, a forest patrol car passed by and did nothing to the giant snake. Seeing this, the driver confirmed his beliefs, and we continued driving to our destination. We met the same patrol car later in the journey, and this time, the officers inspected our vehicle, searching for the python. We informed them that we, too, did nothing to the snake, but they detained us for several hours before letting us go. Why did the forest patrol detain us? Please guide me.
FK, Ruvuma
Pythons are protected under the Wildlife Conservation Act, Cap. 283 (R.E 2022) (the Act). Section 3 of the Act refers to scheduled animals specified in the third schedule to the Act. The third schedule contains a list of animals, including pythons. Further, section 47 of the Act provides that any person who- (a) not being a holder of a hunting licence, hunts, kills or wounds any specified animal or scheduled animal; or (b) being a holder of a hunting licence, hunts, kills or wounds- (i) a specified animal or a scheduled animal of a species, category, type or description other than that specified in the licence; (ii) a number of specified animals or scheduled animals larger than those authorised by the licence; or (iii) a specified animal or scheduled animal in an area other than the area specified in the licence, commits an offence which is imprisonable.
Reading these two provisions together indicates that it is an offence to kill or wound a python. If what you are saying is true, we can only speculate that the forest patrol may have suspected that you killed the python since they saw you earlier. Remember that wildlife is protected by law in Tanzania, and killing wildlife without permits or licenses amounts to an offence. There are few exceptions provided in the Act including cases of self-defence and accidental killing or wounding. A lawyer can guide you further on the specific details.
Cancellation of TIN
I recently changed the name of the business I bought from a colleague. Last week, Tanzania Revenue Authority officers inspected the business and warned me that the TIN number would be cancelled because of the name change. I do not think this is fair. Why should TRA cancel the TIN? I carefully ensured my new business met the legal requirements while changing the name.
EM, Dar es Salaam
It is good that you complied with all the legal requirements regarding change of a business name. However, you should note that the business name is a crucial detail, and its change affects the formal records kept by government authorities. You may, therefore, need to inform the authorities about the change of the business name.
Generally, tax administration matters are governed by The Tax Administration Act [Cap. 438 R.E 2019] (TAA). The Tanzania Revenue Authority (TRA) does not restrict changing business names. However, for administrative purposes, Section 25(2) of the TAA requires that a person who owns a Taxpayer Identification Number (TIN) shall, in writing and within 30 days from the date of any change of details referred to in the Taxpayer Identification Number Certificate, notify the Commissioner General of the changes in the Certificate. Without cancelling a TIN, the Commissioner General may issue a person with an amended TIN certificate when appropriate. If you fail to do so within the specified time, the Commissioner General shall cancel a TIN where he is satisfied that the identity of a person holding the certificate is different from that of a person to whom the certificate was issued. In that regard, changing the business name without informing TRA is reasonable ground to warrant the cancellation of TIN. We advise you to write to the Commissioner General as required by law.
Tailored suit versus legal suit
I run a tailoring business focusing on corporate attire. We make high-end suits for many corporate clients, including law firms. One day, a junior team member at the office joked that tailors and lawyers are the same because we all deal in suits. Of course, we had a good laugh about it in the office. However, this joke has sparked my interest in the word ‘suit’. Why do lawyers use it all the time? Please enlighten me.
CP, Dar es Salaam
We, too, had a good laugh while reading your question. Yes, the joke is quite true: we all deal in suits. However, the meaning behind the word suit used by tailors and lawyers differs. While tailors use the word suit to refer to a specific type of tailored clothing, lawyers use it to refer to legal proceedings. In several cases, Courts have clarified what suit means in law. Generally, suits are proceedings of a civil nature in a Court of law involving two or more parties on a dispute or claim that needs to be adjudicated to determine or declare the rights of the disputing parties. The procedure for instituting and conducting such proceedings in Tanzania is described in the Civil Procedure Code, Cap. 33 [R.E 2019] and other written laws. Section 22 of the Civil Procedure Code recognises that a suit may be filed by a plaint or in any manner as may be presented. If you are interested in filing a suit, consult a lawyer. We wish you all the best in your tailoring business.