GRA to audit lawyer who sued authority over tax exemption powers
The Ghana Revenue Authority (GRA) has notified the law firm of legal practitioner Jonathan A. Alua of a tax audit barely a week after he took the authority and the Attorney-General to the Supreme Court over the exercise of powers relating to tax exemptions.
The Ghana Revenue Authority (GRA) has notified the law firm representing Jonathan A. Alua of a tax audit, just nine days after Alua brought a lawsuit against the authority and the Attorney-General in the Supreme Court over tax exemption powers. The September 9 notice indicates the firm will be audited for the tax years 2023 to 2025.
The GRA assures the firm that this audit is part of its statutory mandate and not an indication of wrongdoing. Alua's legal challenge focuses on Regulation 18(2)(b) of the Exemptions Regulations, 2025 (L.I. 2514), which deals with the Commissioner-General's authority to waive or vary taxes without parliamentary approval. He argues the provision is unconstitutional, citing the need for parliamentary approval before altering or waiving tax obligations.
The case raises broader questions about the limits of administrative power in taxation and the constitutional framework governing such issues.
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