The Ghana Revenue Authority (GRA) has notified the law firm of legal practitioner Jonathan A. Alua of a tax audit covering the 2023 to 2025 financial periods, barely a week after he sued the Authority and the Attorney-General at the Supreme Court.
In a letter dated September 9, 2026, the GRA informed the firm that it had been selected for a tax audit under the provisions of Ghana’s tax laws.
The development comes shortly after Mr Alua filed a constitutional challenge over the powers of the GRA Commissioner-General under the Exemptions Regulations, 2025 (L.I. 2514), particularly regarding customs duties and taxes on passenger baggage.
The timing of the audit has attracted attention because the notice was issued approximately one week after the Supreme Court action.
GRA says audit does not imply wrongdoing
The GRA, however, stressed that the audit should not be interpreted as evidence that the law firm had breached any tax obligation.
The Authority stated in its letter:
“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.”
Mr Alua expressed surprise at the development in a Facebook post about the audit, accompanying his reaction with a laughing emoji.
The GRA has not suggested that the audit is connected to the lawyer’s Supreme Court case.
Lawyer challenges GRA’s tax exemption powers
Mr Alua’s Supreme Court case seeks a declaration that Regulation 18(2)(b) of the Exemptions Regulations, 2025 (L.I. 2514) is unconstitutional.
His challenge focuses on powers granted to the GRA Commissioner-General under the regulation, particularly the authority to waive or vary taxes.
Mr Alua argues that the provision allows the Commissioner-General to waive or vary taxes without first obtaining parliamentary approval.
The case therefore raises a constitutional question over the extent to which an administrative authority can exercise powers relating to taxation and exemptions without parliamentary approval.
The Supreme Court is yet to determine the case.
Meanwhile, the GRA’s audit notice has added a new dimension to the dispute, given its timing and the fact that the firm being audited belongs to the lawyer challenging the Authority’s powers.
