Hatua za kusajili kampuni ya kigeni (procedures for the registration of a foreign company in Tanzania)

Apr 26, 2022
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Habari, leo nakuletea makala kuhusu hatua na utaratibu wa kusajili makampuni ya kigeni nchini Tanzania.

Imeandaliwa na kuletwa kwako nami Zakaria Maseke - Advocate Candidate,
zakariamaseke@gmail.com
(0754575246 WhatsApp).

Kiujumla, hatua za kusajili kampuni ya kigeni zinafanana na hatua za kusajili kampuni la hapa hapa Tanzania. Isipokuwa kuna vitu vichache tu vinaongezeka ukiwa unasajili kampuni la kigeni.

Kwa hivyo basi, naona ni vema nianze na hatua za kusajili kampuni la nyumbani (Tanzania), ambapo kwa kufanya hivyo nitakuwa nimeeleza moja kwa moja au nimemaliza na hatua za kusajili kampuni la kigeni, alafu nitamalizia na vile vitu vya ziada ambavyo vinaongezeka ikiwa unasajili kampuni ya kigeni.

(Generally, the procedures for the registration of a foreign company are more or less the same with the procedures for the incorporation of any ordinary company in Tanzania. That being the case, I wish to first explain the procedures for the incorporation of a company in Tanzania, because by doing so, i will be done with the procedures for the registration of a foreign company, and lastly, I'll proceed to mention the additional requirements when it comes on the registration of a foreign company).

Kwanza, usajili wa kampuni unafanyika mtandaoni kupitia tovuti ya Wakala wa Usajili wa Biashara na Leseni (BRELA).

Registration is done electronically through online registration system (ORS) available on Business Registrations and Licensing Agency (BRELA) website. The system enables you to access BRELA services wherever you're are without visiting BRELA premises.

VITU VYA MUHIMU UNAPOTAKA KUSAJILI KAMPUNI (BASIC REQUIREMENTS)

Kabla hujaanza kusajili kampuni mtandaoni kupitia BRELA, hakikisha una maelezo na nyaraka zifuatazo:

1: Namba ya kitambulisho cha taifa (National Identification Number / NIN) kutoka NIDA. Kitambulisho hiki ni muhimu kwa sababu ili mtu yeyote aweze kumiliki hisa (kuwa shareholder), au kuwa mkurugenzi au secretary wa kampuni lazima awe na namba ya kitambulisho cha taifa kutoka NIDA.

2: Pasi ya kusafiria kwa raia wa kigeni (passport for foreigners) kwa wale raia wa kigeni lazima uwe na passport kutoka nchi husika. Huwezi kuwa mkurugenzi au secretary wa kampuni bila kuwa na passport kwa raia wa kigeni.

3: Namba ya utambulisho wa mlipakodi. (Tax payer identification number maarufu kama TIN) kutoka TRA. Huwezi kuwa (mkurugenzi) director au secretary wa kampuni bila kuwa na TIN.

4: Andaa Katiba ya Kampuni iliyojazwa na kusainiwa (prepare a duly filled and signed memorandum and articles of association (MEMAT).

Zingatia: Malengo ya kampuni (objectives) kwenye memorandum and articles of association lazima yafanane na yale uliyochagua kwenye mfumo wa BRELA. Sio kwenye MEMAT umesema lengo la kampuni ni kuagiza magari lakini kwenye kusajili unasema kuzalisha maziwa. Ile uliyoandika kwenye MEMAT lazima ifanane na ile ambayo utaichagua kwenye mfumo.

5: Mkurugenzi, secretary na shareholders (wanahisa) wanatakiwa kutaja anuani zao (physical addresses) mfano anuani ya sanduku la posta (postal address) pamoja na barua pepe (email address), namba za simu, postal code n.k. Kwa eneo ambalo liko surveyed, namba ya kiwanja (plot number), block number, mtaa, kata, wilaya, mkoa, namba ya nyumba n.k.

6: Maelezo kuhusu ofisi ya kampuni iliyosajiliwa (details about the registered office of the company) na anwani kama nilivyoeleza hapo juu (kipengele namba tano). Ukikuta eneo haliko surveyed, lazima useme ni kitu gani kikubwa au maarufu kilichopo karibu na hiyo ofisi ili mtu aweze kuitambua kirahisi ofisi yenu lipo.

Kama wewe ni mwanasheria, basi hivyo ndo vitu ambavyo utahitaji kutoka kwa mteja wako anayeomba umsajilie kampuni. Hakikisha una hizo details zote. Ukishapata hizo details zote sasa unaweza kuendelea kufungua akaunti mtandaoni kwenye mfumo wa BRELA.

Ukishafungua akaunti mfumo utakuruhusu kuanza kufanya maombi ya usajili wa kampuni.

HATUA ZA USAJILI WA KAMPUNI

Kuna hatua kuu tatu.

(i) Unajaza kwenye mfumo maelezo yote kuhusu kampuni tarajiwa. (Filing in all prospective company particulars into the system). Maelezo kama vile jina la kampuni (company name), muundo wa hisa (share structure), ofisi ya kampuni (company registered office), lengo kuu la kampuni (company general objective), maelezo ya katibu (company secretary's information), malezo ya mkurugenzi wa kampuni (company director's information), company shareholders information n.k.

Ukimaliza hapo mfumo uta generare a print out document yenye maelezo (information) yote uliyojaza hapo juu, inaitwa form number 14a (kwa mujibu wa Sheria ya marekebisho ya fomu ya kanuni za Makampuni, tangazo la serikali namba 368 la mwaka 2021 (Company forms amendment rules GN. no. 368 of 2021) published on 14 May 2021.

Hiyo document (form 14a) inatakiwa kusainiwa na wakurugenzi na secretaries, kisha utazi scan katika mfumo wa PDF, pamoja na memorandum and articles of association pamoja na a signed and stamped ethics form (sometimes called integrity form) fomu ya uadilifu.

(ii) Baada ya ku scan katika mfumo wa PDF, hatua ya pili inayofuata ni kupakia nyaraka kwenye mfumo wa BRELA ithibitishwe. (Uploading the scanned documents into online registration system for approval). Kama kila kitu kiko sawa, mfumo utatengeneza control number (namba ya kulipia) kwa ajili ya kufanya malipo. Unaweza kulipia kupitia Bank au unaweza kulipa kwa simu.

(iii) Hatua ya mwisho ni kupakua na kuchapisha cheti cha usajili wa kampuni (downloading and printing out a certificate of incorporation). Msajili wa Makampuni (Registrar of Companies) akishathibitisha nyaraka zako zote na viambata vyake, atatoa cheti cha kusajiliwa kwa kampuni yako na utatumiwa cheti chako kwenye akaunti yako uliyofungua kwenye mfumo wa BRELA kisha uta print.

HIZO NDIO HATUA ZA KUSAJILI KAMPUNI NCHINI TANZANIA.

Sasa tuangalie USAJILI WA KAMPUNI LA KIGENI (REGISTRATION OF A FOREIGN COMPANY)

Je, kampuni ya kigeni ikitaka kufanya biashara nchini Tanzania utaratibu ukoje? What are the procedures if a foreign company wants to conduct or to establish business in Tanzania? (Je, inasajiliwa tena wakati ilishasajiliwa huko kwao? Should it be registered again while it is already registered in its respective country?)

Kwanza nini Maana ya kampuni ya kigeni (First, what's the meaning of a foreign company)?

Kwa mujibu wa kifungu cha 433(1) cha Sheria ya Makampuni ya Tanzania, kampuni ya kigeni ni ile ambayo imesajiliwa nje ya Tanzania (a foreign company means a company incorporated outside Tanzania - Section 433(1) of the Tanzania Companies Act).

Where a company incorporated outside Tanzania has found or wants to establish a place of business in Tanzania, that company must be registered as a foreign company.

Kwamba, kama kampuni ambayo imeshasajiliwa nje ya Tanzania imepata eneo la biashara au inahitaji kuanzisha eneo la kufanya biashara nchini Tanzania, hiyo kampuni lazima isajiliwe kama kampuni ya kigeni.

Zingatia sio lazima kila kampuni ya kigeni isajiliwe, wanaweza kuja wakafanya biashara na kuondoka, lakini kama inataka kuanzisha eneo la biashara mfano inataka kuwa na ofisi, wanataka kufanyia kazi zao hapa Tanzania, lazima wahakikishe wanasajiliwa.

Maelezo watakayotoa ni yale yale kama kawaida ukiwa unasajili kampuni nyingine yoyote. (Details remain the same as discussed above). Hatua ni zile zile (steps/procedures are the same as discussed above).

Isipokuwa kuna baadhi ya vitu vya ziada vinatakiwa ikiwa ni kampuni ya kigeni. (However, there are things you're going to need when it comes on registration of a foreign company). Those things are found under section 434 of the Companies Act. (Vitu hivyo vimetajwa kwenye kifungu cha 434 cha Sheria ya Makampuni ya Tanzania).

Kwamba mbali na zile nyaraka za mwanzo na taarifa zingine bado utahitaji vitu vifuatavyo, (thus, apart from the previous documents and other details, still you're going to need the following from a foreign company):

(i) Certified copy of MEMAT of that company or Constitution of the Company if not in English a translation thereof.
(ii) List of the directors and company secretaries.
(iii) A statement of all subsisting charges created by the company. Kama hiyo kampuni ina madeni lazima ijiridhishe kwamba madeni yote taarifa zake zinatolewa. (Once a company takes a loan, security must be created. So a charge is that kind of collateral which is attached to the property of a company.

(iv) Name(s) of one or more persons who are residents in Tanzania authorized to accept services on behalf of the company.

(v) Full address of the principal of the company and full address of the place of business in Tanzania.

(vi) Statutory declaration made by a director or secretary of the company stating the date on which the company's place of business in Tanzania was established, the business that is to be carried on (biashara gani unataka kufanya, kama ni tofauti inabidi useme).

(vii) A copy of the most recent accounts of the company and if are not in English, a translation of the same.

(viii) Filling in company form number 434 of the Company Forms.

Hizo ndo taarifa za ziada ambazo utazihitaji kwa upande wa foreign company. Na baada ya kumaliza usajili, kampuni la kigeni hupewa A CERTIFICATE OF COMPLIANCE

After completing registration, a foreign company will be issued with the CERTIFICATE OF COMPLIANCE ile nyingine inapewa certificate of incorporation.

Kwa ujumla, hizo ndizo hatua za kuanzisha kampuni nchini Tanzania. (Those are the stages upon which a company can be formed in Tanzania, both local and foreign company).

POST REGISTRATION COMPLIANCE

Ukisha kuwa na certificate peke yake haitoshi kuanza biashara, there are some steps which you have to undergo.

(i) You must get tax payer identification number (TIN) from TRA.

(ii) You must do tax clearance and obtain tax clearance certificate. This basically will show that your company is new, it is starting business so you don't have tax dues.

(iii) You need VRN (VAT registration number or others are saying VAT verification number). Registration for VAT is required by companies with an annual turnover of 100,000,000/=.

However, if a company is incorporated to offer professional services it is also required to register for VAT. Kama hiyo kampuni hata kama hauna turnover ya 100,000,000 lakini inataka kutoa huduma, let's say kampuni ya Uwakili, hata kama turnover yao ni million tano, lazima wawe registered for VAT. Lakini kama ni for business, then turnover should be 100,000,000.

(iv) Acquisition of a business license. Depending on which sector or industry which the company intends to operate. The company will have to apply a business license from the relevant authority such as from a trade office in the District, Municipal, City, mfano kama hiyo kampuni ni Bank ukiondoa hizo municipal, City n.k., lazima pia iwe na leseni kutoka BOT.

Kwa hiyo itategemeana na biashara ambayo kampuni inataka kufanya. (Depending with the type a business a company wants to run).

(v) Kama wakurugenzi wa kampuni ni raia wa kigeni uhakikishe unapata kibali cha makazi na kibali cha kufanya kazi hapa.
If it is having foreigners, i.e directors of the companies are foreigners you have to get resident and work permits from relevant authorities.

(vi) A company will need to file annual return. This is a statutory duty of every company. Every company must file annual return accompanied with the audited accounts. You fill form number 128 of the companies forms. It will be scanned and then uploaded in the system.

(vii) You need to keep proper books of accounts which are sufficient to show and explain the company's transaction.

Hizo ni baadhi ya post registration issues which must be complied with.

-----MWISHO----

Angalizo: Position au maelezo haya ni kwa mujibu wa sheria zilizokuwa zinatumika mpaka siku ya kupost hili andiko. Hivyo unaposoma leo haya maelezo, soma na sheria zilizopo sasa hivi, ili ujue utaratibu bado ni ule ule au la! Sheria zinarekebishwa na mpya zinatungwa kila siku.

Pia natoa angalizo, wale wazee wa kukopi machapisho ya watu na kuweka majina yenu. Ni kosa kisheria. Hatua kali zitachukuliwa kwa yeyote atakayejimilikisha andiko hili. Unaruhusiwa tu kusambaza lakini usibadili yaliyomo. Ni heri uanze kuandika ya kwako mpya.

Disclaimer: Lengo la hii makala ni kutoa elimu kwa jamii. Huu sio ushauri wa kisheria kwa mtu yeyote. Ikiwa utaamua kufanya chochote kwa kufata haya maelezo na ukapata hasara, mwandishi wa maelezo haya hatawajibika kwa vyovyote vile. Kama unahitaji ushauri wa kisheria wasiliana na Mawakili.

(Nakaribisha maoni na nyongeza, ikiwa kuna sehemu hujaelewa omba ufafanuzi au uliza swali, kuuliza ni bure kabisa).

Imeandaliwa na kuletwa kwako nami Zakaria Maseke,
Advocate Candidate,
(0754575246 - WhatsApp).
zakariamaseke@gmail.com.
 
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