Private legal practitioner Jonathan Alua has raised concerns over an unexpected tax audit initiated by the Ghana Revenue Authority (GRA) just days after he filed a lawsuit against the authority’s Commissioner-General.
In a statement disclosing the sequence of events, Mr Alua revealed that he officially mounted a legal challenge against the head of the tax administration body on Friday, 4 September.
However, less than a week later, the authority notified his legal firm of an impending audit.
“On Friday the 4th of September, I sued the GRA’s Commissioner-General. On Wednesday the 9th of September, I got a letter from the GRA stating that my law firm has been selected for an audit,” Mr Alua stated.
The quick succession between the legal filing and the notification has sparked discussion within legal and professional circles regarding the timing of the exercise.
As of the time of filing this report, the Ghana Revenue Authority had not issued an official response regarding the selection criteria for the law firm’s audit.
The lawyer has sued Ghana’s Attorney-General and the Commissioner-General of the Ghana Revenue Authority over import duty laws regarding travelers’ personal belongings.
The lawsuit follows a public announcement by Customs Commissioner Aaron Kanor that travelers carrying more than two mobile phones into Ghana must pay customs duties.
In his September 4, 2026 writ, applicant Jonathan Alua asks the Supreme Court to nullify Regulation 18(2)(b) of L.I. 2514, arguing that the GRA cannot unilaterally alter or waive duties without Parliamentary approval under Article 1(2) of the Constitution.
He further seeks an injunction restraining tax officials from exercising discretionary duty exemptions under Act 1083 without Parliamentary resolution, alongside legal costs and related relief.
- A declaration that, upon a true and proper interpretation of Article 174(1) and (2) of the 1992 Constitution, the power conferred on the Commissioner-General of the Ghana Revenue Authority under Regulation 18(2)(b) of the Exemptions Regulations, 2025 (L… 2514), made pursuant to section 17(3) of the Exemptions Act, 2022 (Act 1083), to determine, without further recourse to Parliament, the quantity of baggage of a passenger that is exempt from customs duties and customs taxes, constitutes an exercise of a power to waive or vary a tax in favour of individual persons or authorities, which power has not been, and in its ordinary administrative operation is not, subjected to the prior approval of Parliament by resolution as required by Article 174(2) of the Constitution.
.2. A declaration that, to the extent that Regulation 18(2)(b) of L.I. 2514 purports to authorise the Commissioner-General, or officers of the Customs Division acting under the Commissioner-General’s authority, to grant or withhold the exemption under section 17(1) of Act 1983 to individual passengers on a case-by-case discretionary basis without prior parliamentary approval by resolution under Article 174(2), and in the absence of any resolution of Parliament under Article 174(3) exempting the exercise of that power from the requirements of Article 174(2), Regulation 18(2)(b) is inconsistent with, and to the extent of the inconsistency is void under, Article 1(2) of the Constitution.
- An Order directed at the 2nd Defendant restraining the exercise of the power under Regulation 18(2)(b) of L.I. 2514 to grant or refuse the exemption under section 17(1) of Act 1083 on an individualised, case-by-case basis, until such time as the requirements of Article 174(2) of the Constitution have been complied with, or Parliament has by resolution under Article 174(3) exempted the exercise of that power from Article 174(2).
- Such further order or orders as this Honourable Court may consider appropriate for giving effect to the declarations sought, pursuant to Article 2(2) of the Constitution.
By: Rainbowradioonline.com/Ghana
