Just days after legal practitioner Jonathan A. Alua filed a lawsuit at the Supreme Court challenging the constitutional powers of the Ghana Revenue Authority (GRA), the tax body notified his law firm of an upcoming audit.
The notice, dated September 9, targets the firm’s tax filings for the 2023–2025 financial years. While the timing has raised eyebrows, the GRA maintains that the exercise is a standard procedure and does not imply wrongdoing.
“This is to inform you that your company has been selected for audit under the provisions of the Tax Laws for the periods 2023-2025. We would like to assure you that this exercise does not suggest you have done anything wrong,” the letter read in part.
The underlying legal dispute stems from a lawsuit Mr Alua filed against the Attorney-General and the GRA, challenging Regulation 18(2)(b) of the Exemptions Regulations, 2025 (L.I. 2514).
Under the regulation, the GRA Commissioner-General is granted discretionary authority to determine tax and customs duty exemptions for passenger baggage.
Mr Alua has petitioned the Supreme Court to strike down the provision as unconstitutional, arguing that allowing an administrative head to waive or alter taxes on a case-by-case basis bypasses mandatory parliamentary oversight.
The GRA addressed the timing of the audit in its letter, seeking to dispel claims of retaliation by framing the review as part of its routine statutory obligations.
