Boyfriend reads private chats

My boyfriend recently woke me up in the middle of the night, holding my phone and furiously demanding an explanation for some WhatsApp messages I had exchanged with a male friend. I was shocked to see him scrolling through our conversation, which I had never shared with him. He insists that couples should have no secrets and that since I had previously shared my phone password with him, he had every right to read my messages. I disagree because I never gave him permission to go through my private conversations. Does my boyfriend have any legal right to access my WhatsApp messages?

JP, Mbeya

That is certainly an unpleasant way to be woken up! Article 16(1) of the Constitution of the United Republic of Tanzania, 1977 guarantees the right to privacy, including the protection of private communications. Being in a romantic relationship does not automatically deprive a person of this right or entitle their partner to access private communications without permission. Further, section 4(1) of the Cybercrimes Act, Cap. 443 prohibits intentional and unlawful access to a computer system. Under section 3 of the Act, access includes retrieving data from a computer system. Accordingly, accessing another person’s mobile phone to read their private WhatsApp messages without authorisation may constitute an offence under the Act.

In your circumstances, the fact that you previously shared your phone password with your boyfriend does not necessarily mean that you authorised him to access your private conversations. Whether his conduct constitutes an offence would depend on the nature and scope of the permission granted and whether his access to the messages was unlawful. Therefore, your boyfriend cannot justify accessing your private messages merely on the basis that you are in a relationship or that you have nothing to hide. Suspicion of infidelity does not, in itself, confer legal authority to access another person’s private communications.

Tax Appeal Out of Time

Our company received additional tax assessments from TRA in February 2024, which we disputed. In March 2024, we paid the agreed lesser amount of tax required for admission of our objections and subsequently filed our notices of objection in April 2024. However, TRA only formally admitted our objections in August 2024 and issued its objection decisions in December 2024. We subsequently appealed against those decisions before the Tax Revenue Appeals Board (the Board). To our surprise, TRA now argues that our appeals were filed out of time because the six-month period for determining our objections began when we paid the agreed lesser amount, rather than when TRA formally admitted them. We find this confusing because the payment was made before filing our objections. Can TRA treat the payment date as the date of admission and use it to challenge the validity of our appeals?

AM, Arusha

Under section 63(10) of the Tax Administration Act, the Commissioner General is required to determine a tax objection within 6 months from the date of its admission. Where the Commissioner General fails to determine the objection within that period, section 63(11) provides that the assessment or tax decision is treated as confirmed, giving the taxpayer the right to appeal before the (Board). Accordingly, establishing the correct date of admission is essential in determining the applicable statutory timelines.

Importantly, the law governing the admission of tax objections was amended in 2024. Prior to these amendments, payment of the required tax deposit was a condition for admission of an objection, but the law did not expressly provide that an objection would automatically be deemed admitted upon payment. The amendments introduced a deemed-admission mechanism, making it necessary to distinguish between objections lodged before and after their commencement.

In your circumstances, both the payment of the agreed lesser amount and the filing of the notices of objection occurred before the amendments came into force. The question of admission must, therefore, be examined against the legal framework applicable at that time. Furthermore, the fact that TRA subsequently issued a formal notice admitting the objections is relevant in determining when the statutory six-month period commenced. Generally, legislative amendments do not operate retrospectively unless Parliament expressly or by necessary implication provides otherwise.

Accordingly, payment of the agreed lesser amount does not necessarily establish that an objection was legally admitted on that date, particularly where the payment preceded the filing of the objection itself. Whether the appeals were filed within the prescribed timelines will depend on the applicable law and the legally effective date of admission.

In love with first cousin

I am a 32-year-old man living in Mwanza and have fallen deeply in love with my first cousin. We love each other and are seriously planning to get married. However, our families are strongly opposed to the relationship because our tribal customs strictly prohibit marriage between cousins. I have heard that Tanzanian law does not prohibit cousins from marrying, but my relatives insist that our marriage would be against our traditions. I am now confused. Can we legally marry despite our customary practices? 

PJ, Mwanza

Love certainly has a way of creating complicated family meetings. Fortunately for you, the legal position may be more encouraging than your relatives suggest. Section 14(1) of the Law of Marriage Act expressly prohibits marriages between certain relatives, including parents and children, grandparents and grandchildren, brothers and sisters, uncles and nieces, and aunts and nephews. Interestingly, cousins are not included in the prohibited relationships. Therefore, the mere fact that the lady is your first cousin does not, by itself, prevent you from marrying her under the Act.

However, your family’s objection raises another issue. Tanzania recognises customary law, and certain communities have traditions prohibiting marriage between cousins. Such customs may influence whether a customary marriage ceremony can be performed and whether the marriage will be accepted within your community. Nevertheless, customary objections do not automatically create an additional statutory prohibition under section 14. The legal effect of any particular custom would need to be considered in light of the Act and the applicable rules governing customary law.

If you are both free to marry, you may consider contracting a civil marriage rather than a customary marriage. However, this does not necessarily mean that your families will accept the union merely because it is legally recognised. Our advice is that you first ensure that there are no other legal impediments and, if possible, engage your families before proceeding.