
The Office of the Special Prosecutor (OSP) has uncovered significant tax irregularities in the automatic payments made by the Ghana Revenue Authority (GRA) to Strategic Mobilisation Ghana Limited (SML) for downstream petroleum audit services.
Addressing a press briefing on Thursday, October 31, the Special Prosecutor, Kissi Agyebeng, said in its findings, the GRA, which is the country’s central tax collection body, failed to deduct statutory taxes amounting to GH₵13.38 million from payments made to SML.
He disclosed that although the GRA subsequently offset the unpaid tax component on July 24, 2024, a substantial penal amount of GH₵18.8 million remains outstanding.
“A central issue arising from the automatic payments by GRA to SML in respect of the downstream petroleum audit is that GRA, the central tax authority, failed to deduct statutory taxes totalling GH₵13,380,000.00,” he stated.
In addition to the outstanding penalty, the OSP said there is an unpaid Pay-As-You-Earn (PAYE) tax liability of GH₵346,967.53 owed by SML.
The findings form part of the OSP’s broader investigation into the contractual dealings between the Ministry of Finance, the GRA, and SML, which has already revealed multiple breaches of procurement, tax, and financial accountability laws.
The OSP emphasised that such lapses by the GRA raise serious questions about internal compliance and oversight within the nation’s revenue administration system.