Suspended for creating content

Our company has taken disciplinary action against my colleagues, including suspensions, for sharing content commonly referred to as behind-the-scenes videos online, on the grounds that the shared video violated company policies. I have not seen any restrictions in our employment law, so I was wondering whether the employer was correct to take such disciplinary action. Please guide me.
KB, Dar es Salaam

This is a tricky situation brought about by the recent boom of social media. In Tanzania, the Employment and Labour Relations Act, Cap. 366 [R.E 2019] and the Employment and Labour Relations (Code of Good Practice) Rules, G.N. 42 of 2007 emphasise that disciplinary actions must follow fair procedures and be based on clear policies. Employers are expected to have a code of conduct/policy that outlines acceptable and unacceptable behaviour, including policies on sharing company-related content online; although this is not common, it is now becoming a necessity for employers.

If your employer had a specific policy prohibiting employees from sharing behind-the-scenes videos, then disciplinary action may be justified. However, if such a policy was not clearly communicated or does not exist, then the fairness of the disciplinary action could be questioned. Employees have the right to be heard before disciplinary measures are taken, and procedural mistakes could invalidate the employer’s decision. If your colleagues believe the action was unfair, they may have grounds to appeal or challenge the decision through proper legal channels. You might want to check whether your company followed the Code of Good Practice in handling the matter.

While not all companies may have social media policies, basic requirements such as the duty to confidentiality may be used against employees sharing company information on social media. We emphasise the importance of using good judgment when sharing work-related content, especially on public media.  Your lawyer can guide you further.

Wife helping husband evade justice

I am a self-employed woman living in Mtwara. My husband is a truck driver for an oil marketing company, and he spends most of his time travelling due to the nature of his job. One day, he came home with some injuries and informed me that he had been in an accident on the highway. I pleaded with him to go to the hospital, but he chose instead to stay at home under my care. Two days later, an unknown person sent me a text saying, ‘you are keeping a thief at home.’ I told my husband about this text, and to my surprise, he confessed that he and some colleagues had stolen a consignment of oil under the pretext of an accident. He asked me to remain silent, as it is my duty to protect him as a wife. I think the police are investigating the accident, and I fear the crime will eventually be discovered, leading to my being taken in by the police along with my husband. Please advise me on my situation.
JM, Mtwara

This is a difficult situation, and we understand your concerns. Legally, in Tanzania, if you knowingly conceal a person’s crime or fail to report it, you could be considered an accessory after the fact, which may result in legal action against you. According to section 387 of the Penal Code, a person who receives or assists another who is, to his knowledge, guilty of an offence, in order to enable him to escape punishment, is an accessory after the fact of the offence. However, a wife does not become an accessory after the fact to an offence of which her husband is guilty by receiving or assisting him in order to enable him to escape punishment; or by receiving or assisting, in her husband’s presence and by his authority, another person who is guilty of an offence in the commission of which her husband has taken part, in order to enable that other person to escape punishment; nor does a husband become accessory after the, fact to an offence of which his wife is guilty by receiving or assisting her in order to enable her to escape punishment.

Therefore, an accessory after the fact is someone who knowingly helps a person guilty of a crime evade punishment. However, generally spouses are exempt from being labelled accessories after the fact when assisting their partner, or someone their partner is involved with, in escaping justice. A lawyer can guide you on how to handle this situation while protecting your rights.

Burden of proof in a tax matter

I own a company that sells cars and are currently facing several tax disputes before the tax dispute resolution forums. We seek the tax authority to vacate the tax assessments. I was wondering who bears the burden of proving that the assessments were wrong. Please guide me.
HJ, Kilimanjaro

Under Section 18(2)(b) of the Tax Revenue Appeal Act, Cap. 408 [R. E 2019], the taxpayer bears the burden of proof that an assessment is correct notwithstanding that it is issued by the TRA. Nonetheless, this burden does not solely rest on the taxpayer. The Court of Appeal of Tanzania has clarified the duty of the taxpayer concerning the proof in tax cases. The taxpayer need only provide an explanation that appears reasonable under the circumstances. Once this is accomplished, they will be considered to have met that obligation. At that point, the burden of proof shifts to the TRA, which must then convince the Court or tribunal of the justification for upholding the assessment. If the TRA fails to do this, the assessment must be vacated.

Furthermore, even though the burden of proof lies with the taxpayer, she is only required to establish her case on a balance of probabilities, rather than beyond a reasonable doubt, as tax disputes are civil matters. Consult your lawyer for further guidance.