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.

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 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. 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.”

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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.”
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.

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 (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;

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 (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.

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.”

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.

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 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.

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.

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.

Imetolewa na:

Donati Primi Salla

MKURUGENZI MKUU
10 Novemba 2017

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