The Ghana Revenue Authority (GRA) has selected the law firm of legal practitioner Jonathan A. Alua for an audit, days after he filed a lawsuit challenging the Authority’s powers over passenger baggage tax exemptions.
Mr. Alua disclosed the development in a social media post, saying he received the audit notification from the GRA on Wednesday, September 9.
According to him, the letter came five days after he filed a case at the Supreme Court against the Attorney-General and the Commissioner-General of the GRA.
He posted, “On Friday the 4th of September I was the GRA’s CG. On Wednesday the 9th of September, I get a letter from the GRA stating that my law firm has been selected for an audit.”
The legal practitioner is challenging Regulation 18(2)(b) of the Exemptions Regulations, 2025 (L.I. 2514), which gives the Commissioner-General the power to determine the quantity of passenger baggage eligible for exemption from customs duties and taxes.
Mr. Alua argues that the provision gives the GRA discretionary powers over tax exemptions without prior parliamentary approval, contrary to Article 174(2) of the 1992 Constitution.
He is asking the Supreme Court to declare the provision unconstitutional and restrain the GRA from exercising the disputed power.
The case followed public concerns over the treatment of mobile phones brought into Ghana by passengers.
The GRA has clarified that bringing more than two mobile phones into the country does not automatically attract customs duty, with officers expected to consider factors such as quantity, condition, packaging and whether the phones appear intended for commercial purposes.
The Supreme Court case is yet to be determined. The Attorney-General and the GRA are expected to file their respective statements of case after being served with the plaintiff’s statement of case.
