The Commission on Human Rights and Administrative Justice (CHRAJ) has barred the former Commissioner-General of the Ghana Revenue Authority (GRA), Dr. Ammishaddai Owusu-Amoah, from public service for a period of five years.

The decision follows an investigation into allegations of corruption, fraud, and procurement breaches during his tenure at the GRA.

The CHRAJ decision, dated October 29, 2025, stemmed from a complaint filed by the civil society organisation, the Movement for Truth and Accountability (MFTA), which alleged gross infractions in the procurement process for vehicles and logistics.

Details of the allegations

The complaint, lodged on August 16, 2022, focused on the award of contracts for the supply of vehicles and logistics to three companies: Ronor Motors Ghana Ltd, Telinno Ghana Ltd, and Sajel Motors and Trading Company Ltd.

The MFTA's key allegations included:

• Inflated Prices: The prices at which the GRA purchased the vehicles from Ronor Motors Ghana Limited were believed to be excessive, especially considering the bulk purchase and vehicle specifications.
• Non-existent Offices/Capacity: The MFTA alleged that two of the awarded companies, Telinno Ghana Limited and Sajel Motors and Trading Co. Ltd, could not be traced to the office locations provided, leading to suspicion of fraudulent dealings. The Complainant also argued the firms lacked the capacity to execute the contracts, leading to non-compliance and cancellation of parts of the contracts by GRA in June 2022.
• Tax Non-Compliance: Further allegations indicated that the companies failed to pay statutory taxes, including the NHIL levy/GETFund, Covid Levy, and VAT, amounting to millions of Ghana Cedis, despite the revenue authority being the contracting entity.

The Respondent’s defense

In his response to CHRAJ, Dr. Owusu-Amoah, who served as the Commissioner-General at the time, denied all allegations of corruption and fraud.

He defended the procurement process, stating that the GRA resorted to the single-source procurement procedure—in line with the Public Procurement Act—due to the urgent need for vehicles to support national initiatives like the CAP-Buss and Ghana CARES Obaatanpa Programme.

He also claimed that the Public Procurement Authority (PPA) conducted a value-for-money and due diligence audit and subsequently granted approval for the procurement in September 2021.

Regarding the failure to complete the contracts, the former Commissioner-General attributed the delays to the COVID-19 pandemic, which he said disrupted the global vehicle supply chain and affected manufacturers in Japan.

He confirmed that the GRA eventually cancelled the unperformed parts of the contracts in June 2022 and bought replacement vehicles from CFAO Ghana Ltd.

Find below the full CHRAJ document on the case;