Mudenge Et. Al
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
- Tax evasion
- Use of false documents
- Fraudulent acquisition of administrative documents
- Corporate criminal liability