Ghana Revenue Authority faces legal challenge over tax exemption powers

Lawyer Jonathan A. Alua has filed a constitutional action in the Supreme Court of Ghana challenging the authority of the Ghana Revenue Authority (GRA) Commissioner-General to grant or withhold customs-duty exemptions for passenger baggage.

The legal challenge targets Regulation 18(2)(b) of the Exemptions Regulations, 2025 (L. I. 2514). Alua argues that this regulation allows the Commissioner-General or Customs officers to determine exemptions on a case-by-case basis without prior parliamentary approval, which he contends violates Article 174 of the 1992 Constitution.

Under Article 174(2), any waiver or variation of taxation in favor of an individual or authority must be approved through a resolution of Parliament. The plaintiff is seeking a declaration that the regulation is unconstitutional and is asking the Court to restrain the GRA from exercising this discretionary power until parliamentary requirements are met.