Three Members of Parliament (MP) from the opposition National Democratic Congress (NDC) have initiated a legal challenge against the Ghana Revenue Authority (GRA) and the Finance Ministry regarding tax waivers granted to 42 companies under the One District One Factory (1D1F) initiative.
The MPs, Bernard Ahiafor of Akatsi South, Kwame Agbodza of Adaklu, and Emmanuel Armah-Kofi Buah of Ellembelle are calling on the Supreme Court to suspend these waivers, asserting that they are contrary to the interests of Ghana and potentially unconstitutional.
The MPs argue that the tax waivers violate Article 174 of the 1992 Constitution, which they claim prohibits such exemptions without proper legislative scrutiny.
“It appears Article 174 of the Constitution is being violated,” Bernard Ahiafor said. He emphasized that the Supreme Court has exclusive jurisdiction to interpret constitutional issues, thus making it the appropriate venue to challenge these waivers.
Ahiafor urged the Court to declare the waivers null and void, both for those already granted and those pending.
The tax waiver list, made public on May 20, 2024, includes a substantial $335,072,712.13 in exemptions for 42 companies.
The Sentuo Oil Refinery Limited, one of the beneficiaries, is set to receive the largest waiver amounting to $164,633,012.00. The waivers were part of the Exemptions Act, 2022 (Act 1083), which was introduced by former Finance Minister Ken Ofori-Atta.
