Effectiveness of Rwandan Law of Tax Administration in addressing Tax Offences

II.2.4 Tax Fraud

Tax fraud may be considered as a form of deliberate evasion of tax which is generally punishable by law. The term includes situations in which deliberately false statements are submitted, fake documents are produced, etc. Sanctions may include civil or criminal penalties^18(*).

* ¹⁸ International Tax Glossary, IBFD Publications, 3^rd Ed, 1996, p. 159