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 letter dated September 9.
The development comes against the backdrop of Mr Alua’s legal challenge to the GRA’s powers under the Exemptions Regulations, 2025 (L.I. 2514).
In the case before the Supreme Court, Mr Alua is seeking a declaration that Regulation 18(2)(b) of L.I. 2514 is unconstitutional.
He argues that the provision gives the GRA Commissioner-General powers to waive or vary taxes without first securing approval from Parliament.
According to the GRA, however, the audit is part of its statutory mandate and should not be interpreted as evidence that the law firm has committed 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 GRA stated in the letter.
The timing of the audit, coming roughly a week after Mr Alua initiated the Supreme Court action, has drawn attention to the two developments.
Mr Alua’s case centres on the constitutional limits of the Commissioner-General’s authority in matters involving taxation and exemptions, particularly whether such powers can be exercised without parliamentary approval.
The Supreme Court will therefore be required to determine whether Regulation 18(2)(b) is consistent with the Constitution and the extent of the GRA’s authority under the provision.
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