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 September 9 notice says the firm has been selected for an audit covering the 2023 to 2025 tax years. While the timing of the audit follows the filing of Mr Alua’s case, the GRA said the exercise forms part of its statutory mandate and should not be taken as an indication that the 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.

Mr Alua’s Supreme Court action challenges Regulation 18(2)(b) of the Exemptions Regulations, 2025 (L.I. 2514), which concerns the authority of the GRA Commissioner-General in matters involving customs duties and taxes on passenger baggage.

He is seeking a declaration that the provision is unconstitutional, arguing that it permits the Commissioner-General to waive or vary taxes without first securing parliamentary approval.

The case raises a broader constitutional question over the limits of administrative power in taxation, particularly whether the GRA Commissioner-General can exercise authority to alter or waive tax obligations without Parliament’s approval.

The Supreme Court is therefore being asked to determine whether the disputed provision is consistent with the constitutional framework governing taxation and parliamentary oversight.