Taking wife’s surname

I married into a prominent family, and wish to take my wife’s surname instead of keeping mine. I have never seen men adopt their wives’ names. I wonder if this is because the law prohibits it. Please enlighten me.

CS, Tanga

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, Tanzanian marriage law is silent on the issue of names. Nonetheless, a husband who wishes to adopt his wife’s surname must follow the legal name-change procedure applicable to everyone. This is done through a deed poll, a legal declaration that changes 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 need to notify relevant government offices, such as the National Identification Authority (NIDA) (to update your citizen identity card), the Immigration Department (for passport purposes), and banks. Furthermore, 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 as in other countries for men to adopt the wife’s surname. Therefore, you may face questions or social resistance, especially from your own family. However, legally, there is no barrier. Consult your lawyer for further guidance.

Imposition of Interest on tax

Our Company received a notice of assessment on interest from the Tanzania Revenue Authority (TRA). We assume this is an error because our Company had already been assessed for interest in another assessment on corporate income tax issued on the same date and in respect of the same year of income. We think the imposition of double interest is legally unfounded. Kindly guide us.

BM, Arusha

According to section 60 of the Tax Administration Act, [Cap. 438 R.E. 2023], when the Commissioner General makes an assessment under a tax law, there is an obligation to serve a written notice of the assessment on the taxpayer. The notice of assessment must state (a) the name of the taxpayer and the Taxpayer Identification Number; (b) the Commissioner General’s assessment of the tax payable by the taxpayer for the period, event or matter to which the assessment relates and the amount remaining to be paid; (c) the reasons why the Commissioner General has made the assessment; (d) the date by which the tax shall be paid; and (e) the time, place and manner of objecting the assessment. This requirement is provided in the law so as to prevent errors and protect taxpayers against arbitrary assessments.

The assessments of interest are issued in accordance with the provisions of section 86 and 87 of the TAA. Section 86 of the TAA, applies where a tax payer’s estimate or revised estimate of income tax payable for a year of income is less than eighty percent of the correct amount of the income tax payable by the payer for the year of income. Under section 87 of the TAA, interest is payable where any amount of tax imposed under a tax law remains unpaid after the due date prescribed in a tax law. In simple terms, interest imposed under section 86 relates to underestimation of the correct amount of tax payable while interest imposed under section 87 relates to late payment of tax.

As a matter of principle of tax law, interest is a consequential effect of either underestimating the tax liability or late payment of tax. In that regard, underestimation and late payment interest can be imposed on a tax payer in the same year of income. Since we have not seen the assessments, we can only assume that the assessments are valid and independent assessments as they have been issued on the basis of underestimation of tax payable in the year of income and failure to pay tax on the due date. Your lawyer can guide you further.

Arbitration where contract is invalid

We are a hospital based in Dodoma and entered into a contract with another hospital based in a foreign country to supply cadavers for educational purposes. The contract contained an arbitration clause under which we agreed to resolve disputes by arbitration. The Contract was also governed by Tanzanian law, something which our counterparts agreed to.  Unfortunately, the other Hospital did not honour the contract, citing that it was invalid because the supply of cadavers is not permitted under Tanzanian law. Having learned this, we requested the return of money paid under the contract. However, the other Hospital is refusing to pay us back. We are unsure whether to go to Court or pursue arbitration as stipulated in the invalid contract.

PJ, Dodoma

The invalidity of a contract does not prevent arbitrators from deciding disputes arising out of the contract under the arbitration agreement. It is a general principle under common law that the arbitration clause is distinct from the main contract. This principle is enshrined in the Arbitration Act [Cap. 15 R.E. 2023] (the Arbitration Act), which codifies the common law principle in Tanzania. Section 12 of the Arbitration Act provides that unless otherwise agreed by the parties, an arbitration agreement which forms or was intended to form part of another agreement, whether or not in writing, shall not be regarded as invalid, non-existent or ineffective because that other agreement is invalid, did not come into existence or has become ineffective, and the arbitration agreement shall for that purpose, be treated as a distinct agreement.

Note that it is only when the arbitration agreement itself is directly impeached for a specific reason that the arbitral tribunal will be prevented from deciding the dispute relating to the main contract. In this case, it is insufficient to say that the contract as a whole is impeachable on the ground of illegality. Courts have also held that an arbitration clause cannot be impeached on grounds of invalidity of a contract. Your lawyer can guide you further.