GRA Serves Audit Notice on Lawyer Jonathan Alua’s Firm

Talk about impeccable timing! Just days after a brave lawyer decides to challenge tax collectors at the Supreme Court, guess who gets a surprise letter in their mailbox?

The Ghana Revenue Authority (GRA) recently served an official tax audit notice on Astra Legal & Consultancy Services—the law firm managed by legal practitioner Jonathan A. Alua. The sudden routine check comes barely a week after Alua sued both the Attorney-General and the GRA Commissioner-General over passenger baggage exemption rules.

Have you ever seen a coincidence so perfectly timed that you couldn’t help but chuckle? IMO, seeing tax officials slap an audit on a lawyer right after he drags them to court feels like classic real-world drama! 🙂

What Triggered the Initial Lawsuit?

To understand this drama, we have to look back at the passenger baggage policy at Kotoka International Airport. Travelers recently raised serious complaints about customs officers assessing heavy duties on personal mobile phones and electronic devices.

Alua quickly took action by invoking the original jurisdiction of the Supreme Court to challenge Regulation 18(2)(b) of the Exemptions Regulations, 2025 (L.I. 2514).

The Core Arguments in Court

• Bypassing Parliament: Article 174(2) of the 1992 Constitution requires parliamentary approval before anyone waives or varies taxes.

• Discretionary Taxes: The lawsuit argues that giving GRA officers discretion to grant or refuse exemptions case-by-case creates illegal tax variations.

• Constitutional Violation: Alua wants the Supreme Court to declare the regulation unconstitutional until Parliament properly approves the exemption rules.

I remember traveling through airport customs myself with two phones, nervously wondering if an officer would classify my old work phone as a commercial import. We desperately need absolute legal clarity on passenger baggage rules.

The Audit Notice: Coincidence or Power Play?

The GRA’s letter, dated September 9, 2026, officially informed Astra Legal & Consultancy Services about a comprehensive tax audit covering the 2023 to 2025 tax years. The examination will scrutinize Corporate Income Tax, Withholding Tax, PAYE, and VAT.

Naturally, the tax authority insists the selection process remains totally routine. Their official letter clearly stated that the audit “does not suggest you have done anything wrong”.

Alua didn’t seem shaken at all, taking to social media to share the news alongside a laughing emoji. FYI, while tax authorities hold every legal right to inspect financial records, the optics of this specific timeline look incredibly suspicious to the public!

What Lies Ahead for Taxpayers?

This showdown goes far beyond one lawyer or a single law firm’s tax filings. The Supreme Court’s upcoming ruling will define how much discretionary power administrative bodies like the GRA can legally exercise over everyday citizens.

Also Read: Ghanaian passports now gain visa free entry to maldives, zambia and antigua