Omanghana
The Ghana Revenue Authority (GRA) has partially sealed the warehouse of Super Plaza, operators of China Mall in Accra, following a tax compliance monitoring exercise that uncovered alleged violations of the country’s tax regulations.
The enforcement operation was carried out by the Accra Central Area Enforcement Unit of the GRA’s Domestic Tax Revenue Division (DTRD) as part of ongoing efforts to strengthen tax compliance among businesses.
Unauthorized Sales Receipts Detected
According to the GRA, inspectors found that Super Plaza had been issuing customer sales receipts that were not approved by the tax authority.
During the inspection, company representatives were reportedly unable to provide documentation showing that they had obtained the necessary authorization or regulatory approval to use the receipts.
The GRA maintains that all businesses are required to issue approved invoices and receipts that comply with the country’s tax administration system.
GRA Rejects Company’s Explanation
Management of Super Plaza reportedly attributed the use of the unauthorized receipts to technical challenges that had delayed the company’s integration into the GRA’s electronic invoicing system.
However, the GRA rejected the explanation, stating that the company’s application to join the official system had been pending since February 2025.
According to the authority, technical difficulties cannot justify a delay of more than a year in complying with statutory tax requirements.
Audit to Verify Tax Declarations
Beyond the issue of unapproved receipts, the compliance exercise also uncovered additional discrepancies that prompted further investigation.
GRA officials confiscated selected transactional records from the company for detailed analysis. The documents will be compared with Super Plaza’s tax filings to determine whether there has been any under-declaration of revenue or other tax-related irregularities.
Warehouse Partially Sealed
As part of the enforcement action, the GRA placed enforcement tape across sections of the company’s main warehouse to secure records and safeguard the state’s interest while investigations continue.
Despite the partial closure, retail operations at China Mall have been allowed to continue in order to minimize disruption to customers and business activities.
One-Week Deadline to Comply
The GRA has issued a one-week ultimatum to the management of Super Plaza to address the identified compliance issues and regularize its tax affairs.
The authority says the action forms part of its broader strategy to improve tax compliance, promote transparency in business transactions, and ensure that all businesses operating in Ghana meet their legal tax obligations.
Further action may be taken depending on the outcome of the ongoing audit and the company’s response within the stipulated period.
Source: Omanghana
