Zakaria Maseke
Member
- Apr 26, 2022
- 64
- 100
Hello, katika mada ya leo tutajifunza maana, sifa na aina mbali mbali za makampuni (categorization of companies).
Makala hii imeandaliwa na kuletwa kwako na Zakaria Maseke - Advocate Candidate, leo February 5, 2023 saa 19:00. Ukikuta nyingine huko inafanana na hii, ujue imeibiwa (copied / plagiarism).
zakariamaseke@gmail.com
(0754575246 WhatsApp).
Advocate Candidate, 2023
MAANA YA KAMPUNI:
Sheria ya Makampuni ya Tanzania ya mwaka 2002 haielezi maana ya kampuni kwa kuzingatia sifa za kampuni, inasema tu “Company” means “a company formed and registered under this Act or an existing company.” (Kwamba, kampuni ni kampuni iliyoanzishwa na kusajiliwa chini ya sheria hii).
Lakini kwa ujumla, tunaweza kusema, ‘kampuni ni muungano (association) au umoja wa watu wenye dhumuni au lengo moja mfano kufanya biashara’ n.k.
SIFA ZA KAMPUNI:
(i): Separate legal entity. Kampuni ni mtu kisheria anayejitegemea mbali kabisa na wanachama wake. (A company is a legal person separate from its members). Rejea kesi ya Salomon Vs Salomon. Mfano, kama watu watatu (3) wataanzisha kampuni, basi kampuni itakua ni mtu wa nne.
(ii) Capacity to sue and be sued in its own name. Kampuni ina uwezo wa kushtaki na kushtakiwa kwa jina lake.
(iii) Separate property. Kampuni ina uwezo wa kumiliki mali yake yenyewe. Rejea kesi ya Macaura Vs Northern Assurance Co. Ltd.
(iv) Perpetual existence. (Kampuni inadumu milele). Kampuni haina muda maalum wa kuishi. Hata kama waanzilishi wa kampuni watafariki au kustaafu kampuni itabaki pale pale.
(v) Limited liability. Kampuni inawajibika kulipa madeni yake yenyewe.
(vi) Transferability of shares (uwezo wa kuhamisha au kuuza hisa).
(vii) Common seal. This is the official signature of the company. Kampuni ina sahihi yake.
AINA ZA MAKAMPUNI DUNIANI:
Makampuni yamegawanyika katika aina mbali mbali kwa kuzingatia vipengele vifuatavyo:
1: Aina za kampuni kutokana na umiliki (on the basis of ownership or membership).
2: Aina za kampuni kwa ukomo wa madeni (on the basis of liability)
3: Aina za kampuni kwa kuzingatia mfumo uendeshaji (on the basis of Control) na
4: Aina za kampuni kutokana na uanzishwaji (on the basis of establishment or Incorporation).
Sasa tuanze kuchambua kundi moja moja na aina zake.
1: CATEGORIES OF COMPANY BASED ON OWNERSHIP (UMILIKI):
Hapa kuna aina (categories mbili):
(i) Public Company (kampuni ya umma) na
(ii) Private Company (kampuni binafsi)
2: CATEGORIES OF COMPANIES BASED ON LIABILITY OF MEMBERS / SHAREHOLDERS (KWA KUZINGATIA UKOMO WA MADENI):
Hapa kuna aina (categories) zifuatazo:
(i) unlimited liability company na
(ii) Limited liability company (ambayo pia imegawanyika mara mbili);
(a) Company limited by shares na
(b) Company limited by guarantee (ambayo pia imegawanyika mara mbili);
3: CLASSIFICATION BASED ON CONTROL (MFUMO WA UENDESHAJI):
Hapa kuna aina (categories) zifuatazo:
(i) Holding company
(ii) Subsidiary company
4: CLASSIFICATION BASED ON ESTABLISHMENT (INCORPORATION):
Hapa kuna aina (categories) zifuatazo:
(i) Statutory Companies (kampuni za kisheria).
(ii) Registered companies (kampuni zilizosajiliwa).
(iii) Unregistered companies (kampuni ambazo hazijasajiliwa) na
(iv) Foreign companies (makampuni ya kigeni).
Tuanze sasa kuchambua aina moja baada ya nyingine na maana zake.
1: PRIVATE COMPANY (KAMPUNI BINAFSI):
Ni aina ya kampuni ambayo haiuzi hisa zake kwa umma (it restricts the right to transfer its shares) na ina limit idadi ya watu mwisho 50. Soma vifungu namba 3 na 27 vya Sheria ya Makampuni ya mwaka 2002 (Companies Act).
2: PUBLIC COMPANY (KAMPUNI YA UMMA):
-Hakuna limit ya idadi ya watu (no maximum limit on the number of shareholders), pia ruksa kuuza hisa kwa umma. Soma vifungu namba 3 na 27 vya Sheria ya Makampuni (Companies Act) ya mwaka 2002.
3: LIMITED LIABILITY COMPANY:
Ni aina ya kampuni ambayo watu wake (members) hawawezi kuwa liable kulipa madeni ya kampuni. Mali (assets) zako ni zako na za kampuni ni za kampuni. Hii ni inatokana na dhana kwamba, Kampuni ni mtu anayejitegemea kisheria, hivyo inawajibika peke yake kulipa madeni yake yenyewe.
4: UNLIMITED LIABILITY COMPANY:
Unlimited Liability Company ni aina ya kampuni ambayo liability ya members haina mwisho (haiko limited). Hapa members wataendelea kuwa liable kulipa mpaka deni lote la kampuni liishe.
Kwenye unlimited liability, kampuni ikiwa inadaiwa madeni hayaishii kwenye mali za kampuni tu, lakini na shareholder utadaiwa hadi kwenye mali zako binafsi nyumbani kwako. Rejea kifungu cha 3(2)(c) cha Sheria ya Makampuni.
5: COMPANY LIMITED BY SHARES:
Ni aina ya kampuni ambayo liability ya wanachama wake inaishia kwenye idadi ya hisa ambazo wanadaiwa au ambazo hawajazilipia. (Liability of members / shareholders to the creditors of the company is limited to the amount of unpaid up shares). Kama mtu akiwa ameshalipia hisa zake zote, hatakuwa na liability yoyote.
Mtu halazimiki kutoa zaidi ya hisa anazomiliki. Shareholders wako liable only to the extent of their unpaid shares (zile ambazo hawajazilipia tu).
Sababu ni ile ile, ni kutokana na dhana kwamba Kampuni ni mtu anayejitegemea kisheria, hivyo wanahisa (shareholders) wa kampuni hawawajibiki kulipa madeni ya kampuni. Rejea kifungu cha 3(2)(a) cha Sheria ya Makampuni.
6: COMPANY LIMITED BY GUARANTEE:
Ni aina ya kampuni ambayo liability ya kila member inategemeana na kiwango alicho guarantee kulipa.
Hapa unakuta Members wana guarantee kwamba watalipa amount fulani ikitokea kampuni limekuwa wind up. In that circumstances, members watakua liable only to the extent ya ile amount ambayo wame guarantee kuilipa in case of company winding up. Huwezi kuwadai zaidi ya hapo.
Aina hii ya makampuni mara nyingi huwa ni makampuni ya kutoa misaada (Charitable organization). Sio kampuni ya kibiashara (ni non profit). Rejea kifungu cha 3(2)(b) cha Sheria ya Makampuni.
7: COMPANY LIMITED BY GUARANTEE WITH SHARE CAPITAL:
Ni kampuni ambayo watu wanakuwa wame guarantee kulipa kiasi fulani LAKINI INA MTAJI. Mfano watu 10 wanakubaliana mtaji wa million 100, kila mmoja wao ana guarantee kutoa laki moja moja. Liability ya watu hawa itakuwa limited mara mbili, kwanza kwenye kile kiasi ambacho mtu ali guarantee kutoa siku kampuni ikiwa wound up na kwenye hisa (shares) ambazo atakuwa bado anadaiwa (unpaid shares).
8: COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL:
Ni aina hii ya kampuni ambayo HAINA MTAJI (share capital). Mara nyingi aina hii ya makampuni huwa zinajishughulisha na mambo ya kijamii (social function). Kwa sababu hapa hakuna share capital, liability ya members inategemea tu kiasi mtu alicho guarantee kuchangia siku kampuni ikiwa wound up.
9: HOLDING COMPANY:
Ni kampuni ambayo ina endesha kampuni nyingine ndogo (is a company that controls subsidiary company). Rejea kifungu cha 487 cha Sheria ya Makampuni
10: SUBSIDIARY COMPANY:
Ni ile Kampuni ambayo inaendeshwa na holding company. (A company so controlled). Rejea kifungu cha 487 cha Sheria ya Makampuni
11: STATUTORY COMPANIES:
Ni aina kampuni ambayo imeanzishwa na sheria maalum ya Bunge. (They are created by special Act of the Parliament) ili kutoa huduma kwa jamii. Na zinamilikiwa na Serikali.
12: REGISTERED COMPANIES (KAMPUNI ZILIZOSAJILIWA):
Ni aina ya kampuni ambazo zimesajiliwa kwa mujibu wa Sheria ya Makampuni.
13: UNREGISTERED COMPANIES:
Mfano partnerships (ubia) n.k. Rejea kifungu cha 425 cha Sheria ya Makampuni ya mwaka 2002.
14: LISTED COMPANIES:
Ni aina ya kampuni ambazo zimeorodheshwa (ziko listed) kwenye soko la hisa.
15: UNLISTED COMPANIES:
Ni aina ya kampuni ambazo hazijaorodheshwa (haziko listed) kwenye soko la hisa.
16: FOREIGN COMPANIES:
Ni aina ya kampuni ambayo imesajiliwa nje ya nchi lakini ina eneo la biashara nchini Tanzania. (A foreign company means a company Incorporated outside Tanzania but having a place of business in Tanzania). Rejea kifungu cha 433 cha Sheria ya Makampuni ya mwaka 2002.
Swali, je unaweza kuhama kutoka aina moja kwenda aina nyingine? Mfano kutoka;
Tuishie hapo kwa leo! Next time tutajifunza jinsi ya kuanzisha na kusajili kampuni (formation and registration of a company).
(Posted today, 05 February 2023 at 19:02).
------Mwisho-------
Natoa angalizo, wale wazee wa kukopi machapisho ya watu na kuweka majina yenu. Ni kosa kisheria. Hatua kali zitachukuliwa kwa yeyote atakayejimilikisha andiko hili. Mtu mmoja aliwahi kukopi makala yangu alilipa fidia ya million 50.
Unaruhusiwa kushare lakini usibadili yaliyomo humu. Ni heri uanze kuandika ya kwako mpya.
Imeandaliwa na kuletwa kwako nami Zakaria Maseke (0754575246 WhatsApp) zakariamaseke@gmail.
Makala hii imeandaliwa na kuletwa kwako na Zakaria Maseke - Advocate Candidate, leo February 5, 2023 saa 19:00. Ukikuta nyingine huko inafanana na hii, ujue imeibiwa (copied / plagiarism).
zakariamaseke@gmail.com
(0754575246 WhatsApp).
Advocate Candidate, 2023
MAANA YA KAMPUNI:
Sheria ya Makampuni ya Tanzania ya mwaka 2002 haielezi maana ya kampuni kwa kuzingatia sifa za kampuni, inasema tu “Company” means “a company formed and registered under this Act or an existing company.” (Kwamba, kampuni ni kampuni iliyoanzishwa na kusajiliwa chini ya sheria hii).
Lakini kwa ujumla, tunaweza kusema, ‘kampuni ni muungano (association) au umoja wa watu wenye dhumuni au lengo moja mfano kufanya biashara’ n.k.
SIFA ZA KAMPUNI:
(i): Separate legal entity. Kampuni ni mtu kisheria anayejitegemea mbali kabisa na wanachama wake. (A company is a legal person separate from its members). Rejea kesi ya Salomon Vs Salomon. Mfano, kama watu watatu (3) wataanzisha kampuni, basi kampuni itakua ni mtu wa nne.
(ii) Capacity to sue and be sued in its own name. Kampuni ina uwezo wa kushtaki na kushtakiwa kwa jina lake.
(iii) Separate property. Kampuni ina uwezo wa kumiliki mali yake yenyewe. Rejea kesi ya Macaura Vs Northern Assurance Co. Ltd.
(iv) Perpetual existence. (Kampuni inadumu milele). Kampuni haina muda maalum wa kuishi. Hata kama waanzilishi wa kampuni watafariki au kustaafu kampuni itabaki pale pale.
(v) Limited liability. Kampuni inawajibika kulipa madeni yake yenyewe.
(vi) Transferability of shares (uwezo wa kuhamisha au kuuza hisa).
(vii) Common seal. This is the official signature of the company. Kampuni ina sahihi yake.
AINA ZA MAKAMPUNI DUNIANI:
Makampuni yamegawanyika katika aina mbali mbali kwa kuzingatia vipengele vifuatavyo:
1: Aina za kampuni kutokana na umiliki (on the basis of ownership or membership).
2: Aina za kampuni kwa ukomo wa madeni (on the basis of liability)
3: Aina za kampuni kwa kuzingatia mfumo uendeshaji (on the basis of Control) na
4: Aina za kampuni kutokana na uanzishwaji (on the basis of establishment or Incorporation).
Sasa tuanze kuchambua kundi moja moja na aina zake.
1: CATEGORIES OF COMPANY BASED ON OWNERSHIP (UMILIKI):
Hapa kuna aina (categories mbili):
(i) Public Company (kampuni ya umma) na
(ii) Private Company (kampuni binafsi)
2: CATEGORIES OF COMPANIES BASED ON LIABILITY OF MEMBERS / SHAREHOLDERS (KWA KUZINGATIA UKOMO WA MADENI):
Hapa kuna aina (categories) zifuatazo:
(i) unlimited liability company na
(ii) Limited liability company (ambayo pia imegawanyika mara mbili);
(a) Company limited by shares na
(b) Company limited by guarantee (ambayo pia imegawanyika mara mbili);
- Company limited by guarantee with share capital na
- Company limited by guarantee without share capital.
3: CLASSIFICATION BASED ON CONTROL (MFUMO WA UENDESHAJI):
Hapa kuna aina (categories) zifuatazo:
(i) Holding company
(ii) Subsidiary company
4: CLASSIFICATION BASED ON ESTABLISHMENT (INCORPORATION):
Hapa kuna aina (categories) zifuatazo:
(i) Statutory Companies (kampuni za kisheria).
(ii) Registered companies (kampuni zilizosajiliwa).
(iii) Unregistered companies (kampuni ambazo hazijasajiliwa) na
(iv) Foreign companies (makampuni ya kigeni).
Tuanze sasa kuchambua aina moja baada ya nyingine na maana zake.
1: PRIVATE COMPANY (KAMPUNI BINAFSI):
Ni aina ya kampuni ambayo haiuzi hisa zake kwa umma (it restricts the right to transfer its shares) na ina limit idadi ya watu mwisho 50. Soma vifungu namba 3 na 27 vya Sheria ya Makampuni ya mwaka 2002 (Companies Act).
2: PUBLIC COMPANY (KAMPUNI YA UMMA):
-Hakuna limit ya idadi ya watu (no maximum limit on the number of shareholders), pia ruksa kuuza hisa kwa umma. Soma vifungu namba 3 na 27 vya Sheria ya Makampuni (Companies Act) ya mwaka 2002.
3: LIMITED LIABILITY COMPANY:
Ni aina ya kampuni ambayo watu wake (members) hawawezi kuwa liable kulipa madeni ya kampuni. Mali (assets) zako ni zako na za kampuni ni za kampuni. Hii ni inatokana na dhana kwamba, Kampuni ni mtu anayejitegemea kisheria, hivyo inawajibika peke yake kulipa madeni yake yenyewe.
4: UNLIMITED LIABILITY COMPANY:
Unlimited Liability Company ni aina ya kampuni ambayo liability ya members haina mwisho (haiko limited). Hapa members wataendelea kuwa liable kulipa mpaka deni lote la kampuni liishe.
Kwenye unlimited liability, kampuni ikiwa inadaiwa madeni hayaishii kwenye mali za kampuni tu, lakini na shareholder utadaiwa hadi kwenye mali zako binafsi nyumbani kwako. Rejea kifungu cha 3(2)(c) cha Sheria ya Makampuni.
5: COMPANY LIMITED BY SHARES:
Ni aina ya kampuni ambayo liability ya wanachama wake inaishia kwenye idadi ya hisa ambazo wanadaiwa au ambazo hawajazilipia. (Liability of members / shareholders to the creditors of the company is limited to the amount of unpaid up shares). Kama mtu akiwa ameshalipia hisa zake zote, hatakuwa na liability yoyote.
Mtu halazimiki kutoa zaidi ya hisa anazomiliki. Shareholders wako liable only to the extent of their unpaid shares (zile ambazo hawajazilipia tu).
Sababu ni ile ile, ni kutokana na dhana kwamba Kampuni ni mtu anayejitegemea kisheria, hivyo wanahisa (shareholders) wa kampuni hawawajibiki kulipa madeni ya kampuni. Rejea kifungu cha 3(2)(a) cha Sheria ya Makampuni.
6: COMPANY LIMITED BY GUARANTEE:
Ni aina ya kampuni ambayo liability ya kila member inategemeana na kiwango alicho guarantee kulipa.
Hapa unakuta Members wana guarantee kwamba watalipa amount fulani ikitokea kampuni limekuwa wind up. In that circumstances, members watakua liable only to the extent ya ile amount ambayo wame guarantee kuilipa in case of company winding up. Huwezi kuwadai zaidi ya hapo.
Aina hii ya makampuni mara nyingi huwa ni makampuni ya kutoa misaada (Charitable organization). Sio kampuni ya kibiashara (ni non profit). Rejea kifungu cha 3(2)(b) cha Sheria ya Makampuni.
7: COMPANY LIMITED BY GUARANTEE WITH SHARE CAPITAL:
Ni kampuni ambayo watu wanakuwa wame guarantee kulipa kiasi fulani LAKINI INA MTAJI. Mfano watu 10 wanakubaliana mtaji wa million 100, kila mmoja wao ana guarantee kutoa laki moja moja. Liability ya watu hawa itakuwa limited mara mbili, kwanza kwenye kile kiasi ambacho mtu ali guarantee kutoa siku kampuni ikiwa wound up na kwenye hisa (shares) ambazo atakuwa bado anadaiwa (unpaid shares).
8: COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL:
Ni aina hii ya kampuni ambayo HAINA MTAJI (share capital). Mara nyingi aina hii ya makampuni huwa zinajishughulisha na mambo ya kijamii (social function). Kwa sababu hapa hakuna share capital, liability ya members inategemea tu kiasi mtu alicho guarantee kuchangia siku kampuni ikiwa wound up.
9: HOLDING COMPANY:
Ni kampuni ambayo ina endesha kampuni nyingine ndogo (is a company that controls subsidiary company). Rejea kifungu cha 487 cha Sheria ya Makampuni
10: SUBSIDIARY COMPANY:
Ni ile Kampuni ambayo inaendeshwa na holding company. (A company so controlled). Rejea kifungu cha 487 cha Sheria ya Makampuni
11: STATUTORY COMPANIES:
Ni aina kampuni ambayo imeanzishwa na sheria maalum ya Bunge. (They are created by special Act of the Parliament) ili kutoa huduma kwa jamii. Na zinamilikiwa na Serikali.
12: REGISTERED COMPANIES (KAMPUNI ZILIZOSAJILIWA):
Ni aina ya kampuni ambazo zimesajiliwa kwa mujibu wa Sheria ya Makampuni.
13: UNREGISTERED COMPANIES:
Mfano partnerships (ubia) n.k. Rejea kifungu cha 425 cha Sheria ya Makampuni ya mwaka 2002.
14: LISTED COMPANIES:
Ni aina ya kampuni ambazo zimeorodheshwa (ziko listed) kwenye soko la hisa.
15: UNLISTED COMPANIES:
Ni aina ya kampuni ambazo hazijaorodheshwa (haziko listed) kwenye soko la hisa.
16: FOREIGN COMPANIES:
Ni aina ya kampuni ambayo imesajiliwa nje ya nchi lakini ina eneo la biashara nchini Tanzania. (A foreign company means a company Incorporated outside Tanzania but having a place of business in Tanzania). Rejea kifungu cha 433 cha Sheria ya Makampuni ya mwaka 2002.
Swali, je unaweza kuhama kutoka aina moja kwenda aina nyingine? Mfano kutoka;
- Private kwenda public company.
- Public kwenda Private company.
- Limited liability kwenda unlimited, n.k.
Tuishie hapo kwa leo! Next time tutajifunza jinsi ya kuanzisha na kusajili kampuni (formation and registration of a company).
(Posted today, 05 February 2023 at 19:02).
------Mwisho-------
Natoa angalizo, wale wazee wa kukopi machapisho ya watu na kuweka majina yenu. Ni kosa kisheria. Hatua kali zitachukuliwa kwa yeyote atakayejimilikisha andiko hili. Mtu mmoja aliwahi kukopi makala yangu alilipa fidia ya million 50.
Unaruhusiwa kushare lakini usibadili yaliyomo humu. Ni heri uanze kuandika ya kwako mpya.
Imeandaliwa na kuletwa kwako nami Zakaria Maseke (0754575246 WhatsApp) zakariamaseke@gmail.
