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GRA moves to audit lawyer who sued AG, GRA over passenger baggage duty exemptions

The Ghana Revenue Authority (GRA) has notified a law firm owned by legal practitioner Jonathan A. Alua of a tax audit, coming just days after he dragged the Authority and the Attorney-General before the Supreme Court. The audit, which covers the law firm’s tax affairs for the period 2023 to 2025, was communicated in a […]

GRA moves to audit lawyer who sued AG, GRA over passenger baggage duty exemptions

The Ghana Revenue Authority (GRA) has initiated a tax audit of law firm Alua & Co, led by legal practitioner Jonathan A. Alua, just days after he filed a legal challenge against the Authority and the Attorney-General at the Supreme Court. The audit, targeting the firm's tax affairs for the years 2023 to 2025, was notified in a letter dated September 9.

Alua is contesting Regulation 18(2)(b) of the Exemptions Regulations, 2025 (L.I. 2514), which he claims gives the GRA Commissioner-General the authority to waive or modify taxes without parliamentary approval. The GRA maintains that the audit is a standard part of its statutory duties and does not imply any wrongdoing by the firm.

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