Q&A – 27 February 2023
Beneficial owners of community based organisation trust
We have a community organisation which is registered under the Societies Act and is run by a Board of Registered Trustees registered under the Trustees’ Incorporation Act. In terms of our Constitution, a person becomes a member of the organisation by birth. We don’t register new members because membership of the organisation is automatic if you are born to a parent who belongs to the community. We are now about 500 members of the community all of us being members of the organisation by birth. We are told there is a new law which requires submission of the particulars of the beneficial owners of the trusts to the Administrator General. May we know the following from you: (i) can children under 18 years of age born to parents who are community members become beneficial owners of the trust? (ii) is our trust having 500 members supposed to submit particulars of all members to the Administrator General as the beneficial owners? (iii) because our clan is growing and the number of members of the clan is also going up, are we obliged to register every new member of the clan who join by birth? and if yes at what age are we required to register such a new member?
In 2020 the Trustees Incorporation Act was amended by Act No.8 of 2020 by imposing a mandatory obligation for trusts to declare their beneficial owners to the Administrator General. For the purpose of a trust, the term beneficial owner is defined by section 3(b) of the Anti- Money Laundering Act as amended by Act No.2 of 2022 to include a settlor, trustee or a protector; the beneficiaries, or where the natural person benefiting from the trust is yet to be determined, the class of natural persons in whose main interest the trust is set up or operates; or any other natural person exercising ultimate control over the trust by means of direct or indirect ownership or by other means. On the basis of that definition under the Anti- Money Laundering Act, beneficial owners of a local community organisation trust like yours whose beneficiaries are all members of the community are all the community members constituting the organisation. The law does not limit the number of beneficial owners whose particulars need to be submitted to the Administrator General.
The law is silent regarding registration of the beneficial owners of the trust who have not attained the age of 18 years. However, by borrowing a leaf from companies law, persons who have not attained the age of majority cannot be allotted shares or appointed as directors hence cannot be beneficial owners. If the same principle is applied, we are not sure if it does, then a person under the age of 18 years is a minor and cannot be a beneficial owner of a trust. Please note that whoever attains the age of 18 years and becomes a beneficial owner of the trust must have his particulars submitted by the Board of Registered Trustees to the Administrator General.
Border Pass to enter Tanzania for shopping
I am residing in a country bordering Tanzania and am told the price of second hand clothing in Tanzania is cheaper compared to my country. I don’t have a passport but would like to enter Tanzania only for a few hours to buy clothing for my family. What document do I need to possess in order to legally enter Tanzania for a few hours and then get back to my country?
A person from a bordering country who resides within a border area who does not have a passport can enter Tanzania for a period not exceeding 24 hours by using a Border Pass. A Border Pass is issued by an immigration officer at the entry point by power vested on him by regulation 17 of the Immigration Regulations as amended by Government Notice No.518 of 2018. All you need to do is go to the Immigration Office of Tanzania at your entry point and make an application for a Border Pass. The immigration officer will give you a Border Pass Form to fill and once the application is approved, you will be issued with a Border Pass which will allow you to go to your desired destination provided the destination is within 10 kilometres from the border line where the border pass is issued. A Border Pass application form should be accompanied by your identity card issued by a competent authority of your country and proof of permission to exit your country. A border pass is issued for free.
Hours of breast feeding a child
I have recently delivered a baby and would like to know how many hours I am entitled to take a break for breast feeding my baby. Is breast feeding part of the nine hours I am supposed to work for the employer in a day.
Section 33(10) of the Employment and Labour Relations Act and regulation 15 of the Employment and Labour Relations (General) Regulations, 2017 give a female employee who breast feeds a child the right to leave the workplace for a maximum of 2 hours of her convenience during working hours for the purpose of breast feeding the child. The right to breast feed a child is available to a female employee for a period of not less than 6 consecutive months after finishing maternity leave. The 2 hours of breast feeding a baby is part of the 9 working hours the employee is supposed to work for the employer per day. This means for the 9 working hours, a female employee who breast feeds a child has 2 hours to breast feed her baby and an hour for lunch break.