The Ghana Revenue Authority in Cape Coast has closedown Manna Height Hotel at Mankessim in the Central region.  The Manna Height Hotel, a taxpayer of the Cape Coast Medium Taxpayer Office, according to the GRA, has been indebted to the state since 2013.  This came to light after an audit. The GRA catalogued the steps taken to recover the liability of the Hotel that amounts to GH 301,504.40.  Head of Compliance, Enforcement and Debt Management at the Cape Cast Medium Taxpayer Office, William Darko Ampomah told JoyNews several engagements to assist the Management of the hotel to service their indebtedness proved futile. “It’s unfortunate, an action like this has to be taken but the state needs the taxes to help the country to develop. We will clamp down on all defaulters who fail to honour their tax obligations,” he said. Section 52 and 53 of the Revenue Administration Act, 2016 (Act 915), mandates the  Commissioner-General to take possession of assets of a tax defaulter if all avenues to retrieve the tax liability fails.  The Act stipulates that within ten (10) days after the attachment, if the tax liability is not paid or satisfactory arrangements made to settle the indebtedness, the Commissioner-General is clothed with powers to go ahead and auction the assets through an Auctioneer to defray the tax liability. Management of the Hotel who refused to take the Commissioner’s letter announcing the closure of the facility contested the claims by the GRA. According to them, they have made part payment of the money they owed the GRA.