Corporate Offences and Corporate Criminal Liability in Tanzania

Abstract

In Tanzanian law and under common law, the criminal liability is usually based on mens rea of a person who is committing an offence. The issue is how to bring a corporate body into criminal liability while the corporate body does not have physical being. The law establishes that the corporate body is placed into being as if it has a soul and mind. It can therefore commit crimes and can sue and be sued accordingly. The above context has brought several legal issues as to when placing the corporate body into criminal liability, and whom can be found criminally liable as it is clearly known that corporate body is represented by its director and manager. The question therefore arises as to whether any officer of such body can be held liable. This article exposed challenges of bringing the corporate body into criminal liability as such body does not have physical being. It also discusses the crimes that can be committed by a corporate body.