The Ghana Revenue Authority (GRA) Compliance and Enforcement Unit has locked up warehouses belonging to CM Super Plaza. CM Super Plaza operates China Mall branches at Spintex Road and Atomic Roundabout. This action follows the company's failure to register for the electronic tax invoicing system as required.
This enforcement measure targets CM Super Plaza for non-compliance with tax registration requirements. The company failed to onboard the electronic tax invoicing system after receiving prior warnings. The immediate impact is a partial closure of storage facilities, directly affecting China Mall's supply chain and operational capacity.
This incident reflects the GRA's intensified efforts to improve tax compliance and widen the tax net in Ghana. The government aims to boost domestic revenue collection, which is crucial for fiscal stability. The electronic tax invoicing system is a key tool in this strategy, designed to ensure transparency and reduce tax evasion among businesses. Tax revenue and grants for the first quarter of 2026 reached GHS 57.5 billion, indicating the GRA's focus on revenue targets.
According to Joseph Annan, the Accra Area Manager for Enforcement and Compliance at the GRA, the company received an earlier warning. Mr. Annan explained that sealing the warehouses is a partial enforcement step. It provides a one-week grace period for CM Super Plaza to comply with the tax requirements. He stated, "If we return after that period and they have not done the needful, then we have no option but to restrict access to the place and lock up the entire facility."
The GRA's next steps will involve monitoring CM Super Plaza's compliance within the stipulated week. Failure to register for the electronic tax system could lead to the closure of all retail outlets. This situation serves as a stern warning to other businesses operating in Ghana. All businesses must adhere to the GRA's electronic tax invoicing regulations to avoid similar penalties. Such enforcement actions are likely to continue as the GRA pushes for full adoption of the electronic tax system.