The Ghana Revenue Authority (GRA) has warned businesses and members of the public against assaulting revenue officers during tax compliance inspections, cautioning that offenders could face serious legal consequences, including imprisonment.
The warning follows an alleged incident at Jamila Homes Decor, where GRA officers reportedly encountered resistance while conducting an intelligence-led tax compliance operation. According to the Authority, the officers were allegedly denied entry to the premises and assaulted during the exercise.
A GRA official disclosed that one of the officers allegedly had his identification card broken during the confrontation. The matter has since been reported to the Criminal Investigations Department (CID) of the Ghana Police Service for investigation.
GRA Officers Report Alleged Assault to Police CID
The GRA official explained that the officers involved had already submitted statements to the police to assist investigations into the incident.
He added that a representative of the business would also be invited by the CID to provide a statement and present the company’s account of what happened.
The Authority stressed that investigations must consider the accounts of both the revenue officers and the taxpayer before further action is determined.
The incident has renewed attention on the relationship between tax authorities and businesses during revenue mobilisation and tax enforcement exercises in Ghana.
GRA Reviews Business Records for Possible Tax Assessment
As part of the compliance operation, GRA officials reportedly collected business records from the premises for further examination at the Authority’s office.
The official explained that the documents would be reviewed to determine whether additional tax compliance measures were necessary.
Depending on the findings, the GRA could consider raising a pre-emptive tax assessment or conducting a future tax audit in line with applicable regulations.
The Authority maintains that intelligence-led inspections and tax audits are important tools for identifying potential non-compliance, improving tax collection and ensuring businesses meet their statutory obligations.
Assaulting GRA Officers Could Attract Severe Penalties
The GRA official warned that attacks on revenue officers would not be tolerated, emphasising that officers perform their duties under the authority of the Commissioner-General.
He cautioned businesses and individuals against obstructing tax enforcement operations, adding that anyone found to have committed an offence could face the full force of the law.
The official specifically referred to Section 85 of Ghana’s Revenue Administration Act, warning that the provision carries a maximum prison sentence of up to 20 years for certain offences.
The applicable charge and penalty would depend on the facts established and the relevant provisions of the law. The GRA’s warning underscores the potential legal consequences of assaulting tax officials or interfering with lawful compliance operations.
GRA Calls for Cooperation With Taxpayers and Businesses
Despite the incident, the Authority reiterated its commitment to maintaining a customer-centred approach to tax administration.
The official said the GRA seeks to maintain constructive relationships with taxpayers and support businesses to remain operational while meeting their tax obligations.
He explained that the continued operation of businesses is important to the wider economy and the country’s revenue mobilisation efforts.
However, he stressed that cooperation with taxpayers does not mean the Authority would overlook alleged criminal conduct or deliberate attempts to obstruct lawful tax enforcement.
The GRA has encouraged traders, business owners and other taxpayers to cooperate with revenue officers during compliance checks and provide the necessary records when lawfully requested.
Police Investigation to Determine Next Steps
The alleged assault at Jamila Homes Decor is expected to be investigated by the Ghana Police Service to establish the circumstances surrounding the confrontation and determine the appropriate next steps.
The GRA has acknowledged that the business involved must also be given an opportunity to present its version of events.
The outcome of the investigation could help clarify the circumstances of the incident and whether any offences were committed under Ghanaian law.
Source: newsthemegh.com