TANZANIA SOCIAL SUPPORT FOUNDATION

OFISI YA MKURUGENZI MKUU

TAARIFA KWA VYOMBO VYA HABARI NA UMMA

YAH: KAULI YA SHIRIKA LA TSSF DHIDI YA TAMKO LA WIZARA YA ELIMU, SAYANSI NA TEKNOLOJIA KUHUSU SHIRIKA LA TSSF

Shirika la Tanzania Social Support Foundation linakiri kupokea tamko la Serikali kupitia Wizara ya Elimu, Sayansi na Teknolojia lilitolewa na Mhe. Profesa Joyce Ndalichako katika majibu yake kwa Mhe. Cosato David Chumi, Mbunge wa Mafinga Mjini, aliyeomba mwongozo kuhusu uhakika wa Shirika la TSSF katika kutoa mikopo nafuu ya elimu kwa wanafunzi wa taasisi za elimu ya juu kufutia matangazo ya Shirika la TSSF yaliyotolewa hivi karibuni yakialika wanafunzi wa taasisi za elimu ya juu kuomba mikopo hiyo. Tamko hilo linakwenda sanjari na taarifa kwa umma iliyotolewa na Kitengo cha Mawasiliano cha Wizara ya Elimu, Sayansi na Teknolojia, leo Ijumaa Novemba 10, 2017.  Kimsingi taarifa ya Serikali ya Jamhuri ya Muungano kupitia Wizara ya Elimu, Sayansi na Teknolojia imekiri kutokufahamu Shirika la TSSF na kuwataka wananchi kuupuza taarifa zinazotolewa na Shirika la TSSF.

Shirika la TSSF limeshtushwa na kusikitishwa kutokana na namna ambavyo juhudi zake za kuwasaidia watoto masikini wa kitanzania kupata elimu ya juu ambayo ni haki yao ya kimsingi na ya kikatiba zinavyominywa na kuzodolewa kila kona ya nchi hii kutokana na hisia hasi za kitapeli. Jambo hili linaikatisha tamaa sekta binafsi hapa nchini katika kusukuma gurudumu la maendeleo hasa katika kipindi hiki ambapo nchi yetu inapigana vita vya kiuchumi kama inavyofafanuliwa na Rais wa Jamhuri ya Muungano wa Tanzania, Mhe. Dkt. John Pombe Magufuli.

Shirika la TSSF limepokea tamko la Mhe. Waziri Prof. Joyce Ndalichako kwa niaba ya Serikali kama tamko ambalo limetolewa kwa kutahayari katika hali ya taharuki na tahamaki kutokana na kutokuwa na taarifa za kina kuhusu Shirika la TSSF kwa sababu mapema leo asubuhi, Ofisi Ndogo za Shirika la TSSF zilizopo Jijini Dar es Salaam zilipokea ugeni wa Wizara ya Elimu, Sayansi na Teknolojia kutoka Makao Makuu ya Wizara hiyo yaliyopo Mkoani Dodoma ambao uliongozwa na Ndugu Moshi J. Kabengwe, ambaye ni Mkurugenzi wa Utawala na Rasilimali watu na Mhe. Wakili Msomi Patricia M.K Maganga ambaye ni Mkuu wa Kitengo cha Huduma za Sheria, wote wakiwa ni watumishi waandamizi wa Wizara ya Elimu, Sayansi na Teknolojia.

Ugeni huo umekagua Cheti cha Usajili wa Shirika la TSSF, Katiba ya Shirika la TSSF, Andiko la Mradi wa Mfuko wa Elimu ya Juu wa Shirika la TSSF, Mkataba wa Shirika la TSSF na mfadhili wake ambao ndio chanzo cha fedha zinazotolewa kwa wanufaika wa Mfuko wa Elimu ya Juu wa Shirika la TSSF pamoja na nyaraka ambazo zinashuhudia uwepo wa Shirika la TSSF tangu Mwaka 2011 mpaka sasa. Ushahidi wa ugeni huo kufika ofisini kwetu, upo katika Kitabu cha Wageni Maalum wa Shirika la TSSF walichokisaini leo Ijumaa Novemba 10, 2017 ambapo baada ya kijiridhisha na taarifa hizo pamoja na uhai wa Shirika la TSSF, waliagiza kutolewa nakala kivuli za nyaraka zote muhimu za Shirika la TSSF ili waziwasilishe kwa Katibu Mkuu wa Wizara ya Elimu, Sayansi na Teknolojia.

Aidha, ni jambo la kawaida kabisa kwa mtu kuhoji uhalali wa kitu fulani pale anapotilia shaka na kwamba; Shirika la TSSF linathibitisha uhalali wa kufanya shughuli zake kutokana na sababu zifuatazo;

1. 1.    Uhalali wa Kisheria

Shirika la TSSF limesajiliwa kwa mujibu wa Sheria ya Mashirika yasiyo ya Kiserikali, Sura ya 56, ya Sheria za Jamhuri ya Muungano wa Tanzania, kama ilivyofanyiwa marekebisho mnamo mwaka 2005 kupitia Sheria ya Marekebisho ya Sheria Mbalimbali (Amendment of Miscellaneous Written Laws) Na. 11 ya Mwaka 2005. Aliyelisajili Shirika la TSSF ni Msajili wa Mashirika yasiyo ya Kiserikali wa Jamhuri ya Muungano wa Tanzania vilevile  Cheti cha Usajili wa Shirika la TSSF kinatoa maelekezo kwamba, TSSF itafanya kazi katika mikoa yote ya Tanzania Bara, na itajiendesha kwa mujibu masharti ya Katiba yake. Namba ya Usajili wa Shirika la TSSF ni 00NGO/00006998. Cheti hiki ndicho kinachotoa uhalali wa Shirika la TSSF kufanya kazi zake katika umma wa Jamhuri ya Muungano wa Tanzania na hii ni kwa mujibu wa Kifungu cha 18 cha Sheria ya Mashirika yasiyo ya Kiserikali Na. 24 ya Mwaka 2002 ambacho kinasema ;

   “18(1) A certificate Of registration shall be a conclusive evidence of the authority to operate as specified in the constitution or in the certificate of registration

18(2) A registered Non-Governmental Organization shall, by virtue of registration under this Act, be a body corporate capable in its name of;

(a)  Suing and be sued.

(b)  Acquiring, purchasing or otherwise disposing of any property, movable or immovable;

(c)   Entering into contract; and

(d)  Doing or performing all acts which can be done by a body corporate and which are necessary for proper performance of its duties and functions.”

Malengo ya TSSF yaliyotajwa katika Ibara ya 13(iv) ya Katiba ya TSSF toleo la Mwaka 2014 yanasema kwamba;

                “To promote the higher educational welfare and all matters related to educational welfare in Tanzania”

Vilevile Ibara inayofuatia ya 13(v) ya Katiba ya TSSF toleo la Mwaka 2014 inasema kwamba,

             “To establish the educational plans and institutions that shall help the poorest people to get education in affordable ways”

Masharti hayo ya Katiba ya TSSF ambayo yametajwa hapo juu, yanalindwa na Kifungu cha 30(1) cha Sheria ya Mashirika yasiyo ya Kiserikali Na. 24 ya Mwaka 2002;

“30. -(1) The constitution and other documents submitted by founder Governing members to the Registrar at the time of making application for registration documents or any subsequent constitution and documents submitted to the Registrar shall be the governing documents in respect of such Non-Governmental Organization.”

1. 2.    Utoaji wa Mikopo Nafuu ya Elimu kwa Wanafunzi wa Elimu ya Juu chini ya Mfuko wa Elimu ya Juu Shirika la TSSF

Mfuko wa Elimu ya Juu wa Shirika la TSSF unaendeshwa chini ya Katiba ya TSSF kama ibara zake zilivyoainishwa hapo na umelenga kuwasaidia wenye uhitaji. Swali ambalo limekuwa likiwatatiza watu wengi ni kwamba, Je, NGO inaweza kutoa mikopo nafuu? Jibu lake ni kwamba, kwa mujibu wa Sheria za Tanzania inawezekana. Sheria ya Kodi ya Kipato (The Income Tax Act, Cap.332 R.E 2008) inatambua shughuli zote za kipato zinazofanywa na mashirika yasiyo ya kiserikali kama biashara ya ukarimu “Charitable Business” ambayo inatozwa kodi. Hii ni kwa mujibu wa Kifungu cha 64 cha Sheria ya Kodi ya Kipato.

64.-(1) A charitable organisation or religious organisation shall be treated as conducting a business with respect to its functions referred to in subsection (8) as the "charitable business".

     (2) For the purposes of calculating the income of a charitable organisation or religious organisation for any year of income from its charitable business –

(a)  there shall be included, together with any other amounts required to be included under other provisions of this Act, all gifts and donations received by the organisation; and

(b)   there shall be deducted, together with any other amounts deductible under other provisions of this Act –

(i)            amounts applied in pursuit of the organisation or religious organisation’s functions referred to in subsection (8) by providing reasonable benefits to resident persons or, where the expenditure on the benefits has a source in the United Republic, persons resident anywhere; and

(ii)           25 percent of the organisation or religious organisation's income from its charitable business (calculated without any deduction under subparagraph (i) and any investments.

 (3) This subsection shall apply to any amount applied by a charitable organisation or religious organisation during a year of income other than in the manner referred to in subsection (2)(b)(i) or as a reasonable payment to a person for assets or services rendered to the organisation by the person.

(4) Where subsection (3) applies –

 (a) the organisation or religious organisation shall be treated as conducting a business other than its charitable business; and

 (b) the sum of amounts to which that subsection applies for the year of income less any income of the organisation or religious organisation from a business other than its charitable business or business referred to in paragraph (a) shall be treated as income of the organisation or religious organisation that has a source in the United Republic derived during the year of income from the business referred to in paragraph (a).

(5) Notwithstanding the provision of section 19, a charitable organisation or religious organisation -   

(a) may not set any loss from its charitable business against its income from any other business; and;

(b) may only set losses from any other business against income from any such other business.

 (6) Where a charitable organisation or religious organisation ceases to be a charitable organisation or religious organisation during a year of income –

 (a) the organisation or religious organisation shall be treated as conducting a business other than its previous charitable business; and

 (b) there shall be included in calculating the organisation or religious organisation’s income for the year of inccome from the business referred to in paragraph (a) any amounts claimed as a deduction under subsection (2)(b)(ii) during that year of income or any prior year of income during which the organisation was a charitable organisation or religious organisation.

 (7) Where a charitable organisation or religious organisation wishes to save funds for a project that is detailed in material particulars and which the organisation is committed to, the organisation or religious organisation may apply to the Commissioner and the Commissioner may approve the saving as meeting the requirements of subsection (2)(b)(i):

 (8) For the purposes of this section, “charitable organisation” means a resident entity of a public character that satisfies the following conditions:

      (a) the entity was established and functions solely as an organisation for:

 (i) the relief of poverty or distress of the public;

 (ii) the advancement of education; or

 (iii) the provision of general public health, education, water or road construction or maintenance; and;

(b)  the entity has been issued with a ruling by the Commissioner under section 131 currently in force stating that it is a charitable organisation or religious organisation.

Kifungu hicho  kinasomwa pamoja na Tafsiri ya maana ya NGO kama ilivyotafsiriwa kwa mujibu wa kifungu cha 5 cha Sheria ya Marekebisho ya Sheria Mbalimbali Na. 11 ya Mwaka 2005 ambacho kinatafsiri NGO kama taasisi ambayo inaweza kufanya shughuli za kipato bila ya kugawana faida isipokuwa kuelekeza faida hiyo katika shughuli zinazonufaisha umma.

Kwa mantiki hiyo, mikopo nafuu ya elimu ambayo inatolewa na TSSF ni halali.

1. 3.    Uhalali wa TSSF kutoza Gharama za Huduma zake

Gharama ambazo zinatozwa kwa minajili ya upatikaji wa huduma za TSSF ni sehemu ya kuinua mfuko wa Shirika la TSSF ili liweze kujiendesha, kuwa endelevu na kutoa huduma kwa umma. Gharama hizo zinatozwa kwa mujibu wa Ibara ya 10(viii) ya Katiba ya TSSF toleo la Mwaka 2014 ambayo inasema;

     “To solicit and receive fund within and outside Tanzania, receive grants in cash or kind, and charge an appropriate fee in provision of services with a view to enhance development, expansion, and/or rehabilitation of the Organization”

Ibara hii inasomwa pamoja na Kifungu cha 32 cha Sheria ya Mashirika yasiyo ya Kiserikali Na. 24 ya Mwaka 2002;

“32. Non Governmental Organization registered under this Act shall be entitled to engage in legally acceptable fund raising activities.”

1. 4.    Majibu ya TSSF Dhidi ya Tamko la Mhe. Waziri wa Elimu, Sayansi na Teknolojia, Mhe. Prof. Joyce Ndalichako

4.1 Wizara ya Elimu, Sayansi na Teknolojia kutokutambua Taasisi ya TSSF

Shirika la TSSF halina mrejesho wa kusema dhidi ya tamko la Mhe. Waziri Ndalichako kuhusu yeye na wizara yake kutoitambua TSSF. Japokuwa TSSF imekwisha fanya jitihada mbalimbali za kujitambulisha kwa wizara hiyo bila ya kupata mrejesho wowote. Mnamo tarehe 01 Agosti 2017 saa 12:18 jioni, TSSF ilituma barua yake kwa Katibu Mkuu wa Wizara ya Elimu, Sayansi na Teknolojia kupitia email zifuatazo; ps@moe.go.tz na

info@moe.go.tz ambapo barua hiyo ya TSSF ilikuwa ni ya tarehe 31 Julai 2017 yenye Kumb. Na: TSSF/DG/16/2017/84/1 ambayo ilitumwa kwa wizara hiyo pamoja na Cheti cha Usajili wa Shirika la TSSF na Tangazo la Mwaliko wa Maombi ya Ufadhili wa Masomo ya elimu ya juu. Licha ya barua hiyo ya TSSF kuisihi Serikali kuchagiza mahusiano ya kikazi baina yake na TSSF lakini barua hiyo haikujibiwa mpaka tarehe ya kutolewa kwa taarifa hii. Kutokana na ukimya wa wizara ya elimu, Shirika la TSSF lisingeweza kuacha kutekeleza shughuli zake kwa sababu Shirika la TSSF haliwajibiki moja kwa moja kwa Wizara ya Elimu, Sayansi na Teknolojia bali linawajika kwa Msajili wa NGOs kwa kuwasilisha taarifa zake za kazi za kila mwaka na kulipa ada zake kwa Msajili wa NGOs pamoja na kujaza NGOA Fomu Na. 10 ambayo hujazwa kwa mujibu wa Kifungu cha 29 na 38 cha Sheria ya Mashirika yasiyo ya Kiserikali Na. 24 ya Mwaka 2002.

4.2 Kuhusu Mhe. Ndalichako kutokuwa na Taarifa ya Mkutano wa TSSF na Taasisi za Elimu ya Juu wa tarehe 30 Novemba 2017 pamoja na yeye kutokuwa na Taarifa za Kuwa Mgeni Rasmi wa Mkutano huo.

Ni kweli kwamba, TSSF imepanga kuwa na mkutano na taasisi za elimu ya juu mnamo tarehe 30 Novemba 2017. Hata hivyo, katika matamshi ya TSSF kuhusu Mhe. Ndalichako kuwa Mgeni Rasmi wa Mkutano huo, TSSF ilisema kwamba Mhe. Ndalichako “anatarajiwa” na siyo “atakuwa” Mgeni Rasmi wa Mkutano huo.

1. 5.    Taarifa ya Wizara kwa Umma kuhusu TSSF

5.1  Kuhusu Taarifa za TSSF kutokuwa za Kweli

Wizara ya Elimu, Sayansi na Teknolojia haiwezi kukanusha au kuthibitisha taarifa za TSSF kwa sababu, chanzo cha taarifa za TSSF ni TSSF yenyewe na siyo Wizara. Vilevile kwa Mujibu wa Katiba ya TSSF toleo la Mwaka 2014 Wizara ya Elimu, Sayansi na Teknolojia siyo Msemaji wa TSSF. Kwa hiyo mwenye mamlaka ya kuthibitisha au kukanusha taarifa za TSSF ni TSSF yenyewe na siyo mtu mwingine awaye yeyote.

5.2  Kuhusu Mkurugenzi Mkuu wa TSSF kutakiwa kufika katika Makao Makuu ya Wizara ya Elimu, Sayansi na Teknolojia akiwa na Nyaraka zote za TSSF

Mkurugenzi Mkuu wa TSSF amepkea wito huo kwa mikono miwili japokuwa hajapokea barua ya wito wa kuitwa na wizara hiyo lakini atawasili kwenye Ofisi ya Katibu Mkuu wa Wizara hiyo Siku ya Jumanne ya terehe 14 Novemba 2017, Saa tatu kamili asubuhi akiwa na nyaraka zote muhimu kama alivyoagizwa.

1. 6.    Msimamo wa TSSF dhidi ya Huduma zake kwa Umma

Shirika la TSSF litaendelea kutoa huduma zake kwa umma kama kawaida ikiwa ni pamoja na kupokea maombi ya mikopo nafuu ya elimu mpaka tarehe 30 Novemba 2017. Vilevile Shirika la TSSF limesitisha kutoa barua za dhamana ambazo zilikuwa zikitumika kwa ajili kufanikisha usajili wa masomo kwa wanafunzi ambao ni wanufaika wa Mfuko wa Elimu ya Juu wa Shirika la TSSF ili waingie darasani na kuhudhuria mihadhara ya kitaaluma katika kipindi cha mwaka wa masomo 2017/2018 . TSSF imefanya hivyo ili kupata nafasi ya kushughulikia sintofahamu zilizojitokeza kati ya TSSF na Wizara ya Elimu, Sayansi na Teknolojia.

Aidha, Shirika linawaomba wale wote ambao wameomba mkopo nafuu wa elimu kutoka TSSF pamoja na wale waliokwisha kupata barua za dhamana na kufanya udahili vyuoni kuwa watulivu katika kipindi ambacho TSSF inapitia katika wakati mgumu mpaka pale taarifa nyingine itakapotolewa hapo baadae.

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MKURUGENZI MKUU

10 Novemba 2017