Q&A – 30 May 2016
Over aggressive TRA officers
Are TRA officers allowed to storm into your offices and demand to see your books of accounts? Can they make copies of documents? In a recent raid, the officers were extremely aggressive, made demeaning remarks about the company infront of our employees, and were throwing files around and kicking them with their legs. Is this legal? The officers were trying to dig into incentives that we have received and documents relevant to processing of such incentives? They said the government was removing all incentives. Please guide.
HY, Dar
As administrators of tax laws in Tanzania, and as is the case in many other countries, TRA officers have powers to search, without prior notice, and demand information, make copies of your documents for tax compliance purposes. Hence what you call a raid is allowed under the Tax Administration Act 2015 and there is nothing alarming or illegal about that. TRA can decide who they wish to go after based on information and other related factors.
On the aggressive behavior, throwing and kicking files is against the TRA Taxpayers charter. TRA talking about your company infront of employees is also breach of confidentiality and the charter, as the taxpayer has a right to be presumed honest unless evidence to the contrary exists. The Charger states that taxpayers have the right to plan their tax affairs so as to obtain incentives and exemption allowed under the tax laws and that TRA shall apply the tax laws in a consistent manner to all taxpayers.
This aggressive tax behaviour by the TRA officer can be deemed not to have been in the course of employment of the officer and you may have the choice of suing him as an individual for trespass, breach of peace amongst others. You can also lodge a formal complaint with the Commissioner General.
In short a TRA officer, be it from the investigations team or a normal audit team, has no right to throw files and/or kick them in your office.
Leave if child dies
I had a child and hence entitled to the standard maternity leave. Unfortunately my child died 5 months later and I applied for another leave. My employer said that if I decide to take leave, I will get terminated. Is this leave not automatic? I am quite distressed. Please guide me.
FO, Moshi
The Employment and Labour Relations Act states that an employee shall be entitled, within any leave cycle, to at least (a) 84 days’ paid maternity leave; or (b) 100 days paid maternity leave if the employee gives birth to more than one child at the same time.
This law further states that notwithstanding the above, an employee is entitled to an additional 84 days paid maternity leave within the leave cycle if the child dies within a year of birth. Hence you are automatically entitled to an additional 84 days and your employer has no colour of right to deny such a request or terminate your employment.
Civil imprisonment
I lost a case at the High Court and have not been able to pay the amount in the judgment. I am being threatened with imprisonment. Can i end up in jail for a civil debt? I just dont have the money to pay.
UU, Dar
Section 46 of the Civil Procedure Code states that (1) Every person detained as a civil prisoner in execution of a decree shall be so detained:
(a) where the decree is for the payment of a sum of money exceeding one hundred shillings, for a period of six months; and (b) in any other case, for a period of six weeks: Provided that he shall be released from such detention before the expiration of the said period of six months or six weeks, as the case may be:
(i) on the amount mentioned in the warrant for his detention being paid to the officer in charge of the prison; or
(ii) on the decree against him being otherwise fully satisfied; or
(iii) on the request of the person on whose application he has been so detained; or
(iv) on the omission by the person on whose application he has been so detained to pay subsistence allowance:
Provided, further, that he shall not be released from such detention under clause (ii) or clause (iii) without the order of the court.
(2) A judgment-debtor released from detention under this section shall not merely by reason of his release be discharged from his debt.
(3) Where a judgment-debtor has been released from detention under this section before the expiration of the period of six months or six weeks, as the case may be, for which he was ordered to be detained, and the decree against him has not been fully satisfied, he shall, if he was released on the request of the person on whose application he was detained, but not otherwise, be liable to be re-arrested under the decree in execution of which he was detained.
(4) A judgment-debtor who has been re-arrested under the provisions of subsection (3) of this section shall be detained as a civil prisoner for the remainder of the period of six months or six weeks, as the case may be, for which he would have been detained under the provisions of subsection (1) of this section if he had not been released from such detention under the proviso to that subsection:
Provided that he shall be released from such detention before the expiration of the remainder of the said period of six months or six weeks, as the case may be in any of the circumstances specified in the proviso to subsection (1) of this section.
In short, the law provides for imprisonment for a maximum of 6 months as a civil imprisoner although it is a civil debt. You however have an option of expressing your intention to apply to be declared an insolvent which may result in you not being imprisoned. Your lawyers can guide you further.