Ushirombomoya
Member
- May 11, 2021
- 77
- 143
Legal Exceptions to Confidentiality
Under Section 21(2) of the Tax Administration Act, tax officials are permitted to disclose taxpayer data only under the following specific circumstances: [1, 2]
- Intra-Agency Use: The data is shared with another current TRA employee who requires it to fulfill their official duties.
- Tax Enforcement: The disclosure is necessary for carrying out specific provisions of a tax law.
- Official Authorization: The Commissioner General explicitly grants written permission to share the data.
- Legal Proceedings: The information is requested as part of official proceedings before a competent court or tax tribunal.
- International Cooperation: The data is exchanged with foreign tax jurisdictions under bilateral double-taxation treaties or mutual administrative assistance agreements.
Tatizo ni elimu, baadhi ya viongozi wa kisiasa wanadhani sheria wanazopitisha wenyewe haziwahusu kabisa. Pia kwakuwa Nchi hii watu wake wengi uelewa wao ni mdogo wanaweza kudhani mbuge akipiga makelele ndio mchapa kazi.
Sheria ya ulinzi wa taarifa binafsi, kifungu cha 26, kinamkataza mkusanya taarifa kutoa taarifa bila idhini ya mhusika. Ukiangalia mazingira ya tukio mhusika akutoa idhini hiyo wakati mbuge huyo alipoomba taarifa ambazo hausiki nazo.
Lakini pia kitendo cha mbuge kuingilia au kuzuia afisa asifanye majukumu yake kwa kumkingia kifua mtuhumiwa ni kosa kwa mujibu wa kifungu 208 cha sheria ya Ushuru wa forodha ya Africa Mashariki ( East African Community Management Act,2019).
Pia kurekodi video ya afisa huyo na kiusambaza mtandani bila idhini ya afisa huyo ni kosa sheria ya makosa ya kimtandao, kifungu cha 15 imeeleza.
Sasa unaweza kuona jinsi mbuge huyo ambavyo hajui kitu, silaha yake ni kutaka kuonekana anadharauliwa kwasababu ya elimu yake utafikiri amezuiwa na yeye kusoma. Bado tuna safari ndefu sana.
Sheria ya ulinzi wa taarifa binafsi, kifungu cha 26, kinamkataza mkusanya taarifa kutoa taarifa bila idhini ya mhusika. Ukiangalia mazingira ya tukio mhusika akutoa idhini hiyo wakati mbuge huyo alipoomba taarifa ambazo hausiki nazo.
Lakini pia kitendo cha mbuge kuingilia au kuzuia afisa asifanye majukumu yake kwa kumkingia kifua mtuhumiwa ni kosa kwa mujibu wa kifungu 208 cha sheria ya Ushuru wa forodha ya Africa Mashariki ( East African Community Management Act,2019).
Pia kurekodi video ya afisa huyo na kiusambaza mtandani bila idhini ya afisa huyo ni kosa sheria ya makosa ya kimtandao, kifungu cha 15 imeeleza.
Sasa unaweza kuona jinsi mbuge huyo ambavyo hajui kitu, silaha yake ni kutaka kuonekana anadharauliwa kwasababu ya elimu yake utafikiri amezuiwa na yeye kusoma. Bado tuna safari ndefu sana.