IMIRONGO CoA - No 28 September - October 2025
A notarial will is invalid if secrecy is breached by disclosure to a beneficiary before the testator's death, as this contravenes the requirement for confidentiality under Rwandan succession law. In tax matters, a second audit following annulment of the first for procedural errors does not require explicit mention in the annulment decision. In criminal cases, mitigation of sentence is discretionary and must be justified by the court, which is not bound to reduce the sentence even if mitigating factors are present. Confessions and witness statements retain evidentiary value subject to judicial…
Source excerpt
- Wills and succession
- Tax appeals
- Criminal sentencing
- Appeals procedure
- Evidence assessment
- Mitigating circumstances