GRA serves audit notice on firm of lawyer who sued over tax exemption powers
GRA said the firm had been selected for audit under the tax laws, but stressed that the exercise should not be taken as proof of any wrongdoing.
The Ghana Revenue Authority has served a tax audit notice on the law firm of Jonathan A. Alua, barely a week after the legal practitioner sued the Authority and the Attorney-General at the Supreme Court.
The notice, dated September 9, covers the firm’s tax affairs for the 2023, 2024 and 2025 years of assessment.
GRA said the firm had been selected for audit under the tax laws, but stressed that the exercise should not be taken as proof of any 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 Authority stated.
The audit notice follows Mr Alua’s constitutional action challenging Regulation 18(2)(b) of the Exemptions Regulations, 2025, L.I. 2514.
His suit questions the powers of the GRA Commissioner-General in matters involving customs duties and taxes on passenger baggage.
Mr Alua is asking the Supreme Court to declare the regulation unconstitutional.
He argues that the provision gives the Commissioner-General power to waive or vary tax obligations without first obtaining parliamentary approval.
The case raises a broader question about the limits of administrative power in taxation.
It also asks the Supreme Court to determine whether the disputed regulation is consistent with the constitutional framework on taxation and parliamentary oversight.
GRA maintains that the audit forms part of its statutory mandate.
The Authority also insists that the selection of the firm for audit does not mean the firm has breached any tax law.
