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The Court of Appeal held that the lower court did not rely on a non-existent law and that the penalties were provided for by law, so the second appeal was inadmissible.
Mudenge Emmanuel is guilty of tax evasion using false invoices as per Article 87 Law No 026/2019; administrative penalties and payment do not extinguish criminal liability. He is not guilty of making or using false documents (Power of Attorney) nor fraudulent acquisition or use of administrative documents, as the agreements are bilateral and not administrative documents under Article 277. Kayitana Innocent is not guilty as the agreements do not constitute the documents contemplated by the penal statute.
Source excerpt
The Supreme Court held that refundable advance payments to a successful bidder are not taxable as VAT or income tax, but upheld a 100% tax-evasion penalty.
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