The Ghana Revenue Authority (GRA) has partially sealed the warehouse of Super Plaza, operators of China Mall in Accra, after uncovering multiple tax compliance breaches during an enforcement exercise aimed at safeguarding domestic revenue and strengthening compliance with Ghana’s tax laws.
The inspection, conducted by the Domestic Tax Revenue Division (DTRD) Accra Central Area Enforcement Unit on July 9, forms part of the Authority’s ongoing enforcement drive to improve voluntary tax compliance, enhance transparency and protect government revenue.
Among the key findings was the issuance of receipts that were not approved by the GRA. According to the Authority, company representatives were unable to provide evidence of any authorization or “special permission” to issue the receipts after being requested to do so.
The company explained that it had applied to be integrated into the required GRA system but cited technical difficulties for the delay. However, the Authority noted that the application had remained pending since February 2025, stressing that “technical challenges” could not justify a delay of more than a year in complying with the mandatory system requirements.
The enforcement team also identified additional compliance concerns during the inspection. Selected business records were seized for further examination to compare them with the company’s tax filings and determine whether there had been any under-declaration of tax obligations.
As an immediate enforcement measure, GRA partially sealed the company’s warehouse while allowing its retail operations to continue. Super Plaza has been granted one week to rectify the identified breaches and regularize its tax affairs.
The Authority said the action underscores its commitment to ensuring businesses comply with Ghana’s tax laws and contribute fairly to domestic revenue mobilization.
GRA emphasized the need for businesses to obtain the necessary approvals and complete integration with GRA systems within the required timelines, describing timely compliance as essential to promoting “transparency, accountability and voluntary compliance” across the tax system.
