On June 1, 2022, a reader reached out to us with a pressing concern: her husband's involvement in shady business deals that could jeopardize their family's security.
She suspects that her husband is not filing his tax returns, which could lead to serious consequences for their family. Furthermore, she believes that he is involved in illicit activities that generate large sums of money.
The Marriage Act of 2014 defines marriage as a voluntary union between a man and a woman, registered in accordance with the Act. However, the link between tax obligations and marriage is a complex one, and the law on taxation has been criticized for promoting patriarchal values in a society that has moved beyond stereotypical gender roles.
Section 45 of the Income Tax Act binds husband and wife regarding part of their tax obligation, but it is perceived as a retrogressive mechanism of gender inequality. The section states that the income of a married woman living with her husband shall be deemed to be the income of the husband for the purpose of ascertaining his total income.
However, if the couple does not live together, the married woman's income shall not be deemed to be part of the husband's. This provision is contextualized at subsection 3 of Section 45 of the Act, which states that a married woman shall be treated as living with her husband unless they are separated under an order of a court of competent jurisdiction or under any written agreement of separation.
It is difficult to advise on how to reach out to your husband before the police do, especially if he is involved in fishy businesses and dirty money. Every marriage has its unique code of engagement and communication, which only a couple may define, understand, and use.
There are several fronts that occasion big sums of money outside legally clean pathways, including money from drug dealing, money laundering, and human trafficking. In this context, three laws apply: the Proceeds of Crime and Anti-Laundering Act of 2009, revised in 2012, the Narcotic Drugs and Psychotropic Substances (Control) Act, and the Counter Trafficking in Persons Act.
Even though your comfort may lie in several other laws that have attempted to centralize whistleblowing, such as the Witness Protection Act, the response to this part of the question requires us to consider it in another space, where we must invite obligations placed on spouses regarding crime within the Evidence Act.
Irrespective of which method you choose, your innocence remains a matter to be canvassed in a competent court of law. Eric Mukoya, the executive director of Undugu Society of Kenya, has over 17 years' experience working in the social justice sector and offers legal queries via email.
