LETTERS OF ADMINISTRATION IN TANZANIA: THE SPECIAL MIRATHI ACCOUNT AND EMERGING LEGAL CHALLENGES
Abstract
The administration of a deceased person's estate is a fundamental aspect of succession law, ensuring that estate property is lawfully collected, preserved, managed and distributed to the rightful beneficiaries. In Tanzania, the administration of intestate estates is principally governed by the Probate and Administration of Estates Act, the Probate Rules and the Probate (Amendment) Rules, 2025. One of the significant reforms introduced by the 2025 amendments was the replacement of the Judicial Mirathi Account with the Special Mirathi Account, a mechanism intended to enhance transparency, accountability and judicial oversight in the management of estate funds. This article critically examines the legal framework governing Letters of Administration in Tanzania and analyses the legal and practical challenges arising from the implementation of the Special Mirathi Account, particularly in circumstances involving foreign administrators.
Keywords: Letters of Administration; Intestate Succession; Probate; Special Mirathi Account; Estate Administration; Foreign Administrators; Tanzania.
References
Bryan A Garner, Black’s Law Dictionary (7th Edition), 1999 at pg. 917
The United Republic of Tanzania, Financial Intelligence Unit, Guidelines for the Verification of Customers’ Identities, Guidelines No. 1 (Date of effective 1st April, 2009)
United Republic of Tanzania, Financial Intelligence Unit, Anti-Money Laundering Guidelines for Bank of Tanzania, Guidelines No. 3 (Date of effective 1st April, 2009)
Bank of Tanzania, Anti-Money Laundering Guidelines for Banks (2009)
Legislation
The Probate and Administration of Estates Cap. 352 R.E. 2023
The Probate Rules Government Notice 10 of 1963
The Probate (Amendment) Rules, 2025 Government Notice No. 429 of 2025
Banking and Financial Institutions Act, Cap. 342 R.E. 2023
Anti-Money Laundering Regulations, 2022 (Government Notice No. 397 of 2022) as amended in Government Notice No. 853 of 2023
Anti-Money Laundering Act, Cap. 423 R.E. 2023
https://dictionary.thelaw.com/administration-of-estates/
https://www.culverlaw.co.uk/insights/what-is-estate-administration
www.tanzaniajudiciary.blogspot.com/2025/08/kituo-jumuishi-temeke-taasisi-za-fedha.html
https://www.justvanilla.com/blog/letters-of-administration
https://www.rive.co.tz/succession-and-inheritance-in-tanzania-legal-framework/
www.lysonlaw.co.tz
https://emandcoadvocates.co/analysis-of-the-key-amendments-to-the-probate-rules-in-tanzania/
