The Ghana Revenue Authority (GRA) has uncovered multiple tax compliance breaches at Super Plaza, operators of China Mall in Accra, following an enforcement exercise conducted by its Domestic Tax Revenue Division (DTRD) Accra Central Area Enforcement Unit.

The operation, carried out on Thursday, July 9, forms part of the Authority’s ongoing efforts to safeguard domestic revenue and enforce compliance with Ghana’s tax laws.

According to the GRA, the enforcement team discovered that Super Plaza had been issuing receipts that were not approved by the authority.

When officials requested documentation to prove that the company had obtained authorization or special permission to use the receipts, the company representatives were unable to provide any evidence.

The company explained that it had applied to be integrated into the required GRA system but attributed the delay to technical challenges.

However, the GRA noted that the application has remained pending since February 2025, insisting that technical difficulties could not justify a delay of more than a year.

Preliminary checks also revealed additional compliance concerns.

As part of ongoing investigations, the enforcement team collected selected company records to compare with its tax filings and determine whether there had been any under-declaration of taxes.

Following the exercise, the GRA partially sealed the company’s warehouse but allowed retail operations to continue.

Super Plaza has been given one week to rectify the identified breaches and regularise its tax affairs.

The GRA reaffirmed its commitment to ensuring that all businesses comply with the country’s tax regulations.

The Head of the DTRD Enforcement Unit stressed that businesses must obtain the necessary approvals and integrate with GRA systems within the required timelines to promote transparency, accountability, and voluntary tax compliance.