…As Night Market Economy Operations Intensifies
By Philip Antoh
The Domestic Tax Revenue Division of the Ghana Revenue Authority (GRA) has stepped up its enforcement actions against businesses in the night economy as part of its ongoing compliance efforts.
This comes after it was found that many night-time businesses were either unregistered or not meeting their tax responsibilities.
Alpha Senanu Hossoo, the Coordinator of the GRA Night Market Economy Project, stated that the Authority’s intervention was necessary after two years of monitoring compliance among night businesses.
He noted that nightlife in Accra has developed into a lively economic area with significant spending.
However, tax compliance among operators is still low, with only a few businesses adhering to tax laws while most do not.
“Many of us spend money at night, and these businesses earn considerable income from that. Sadly, most are not following the tax laws,” he remarked.
Mr. Hossoo, who is also the Chief Revenue Officer of the GRA, mentioned that the team visited seven businesses, including nightclubs, pubs, bars, lounges, and restaurants.
Out of these, five were found to be unregistered with the GRA, and others, while registered and filing returns, had not paid their due taxes, resulting in accumulated arrears.
This non-compliance led to the complete closure of Cloud9ine, a well-known nightlife venue on Osu Oxford Street, as a strong enforcement action to warn night businesses that continue to ignore Ghana’s tax laws.
According to Mr. Hossoo, Cloud9ine has repeatedly resisted the Authority’s attempts to regularize its tax situation, despite numerous invitations and discussions over several years.
“This is the fourth time we have come here, and for the fourth time, we have sealed the premises,” he told reporters.
He mentioned that the establishment was first invited to the GRA office in 2023 but did not respond to the invitation. In 2025 alone, three more invitations were sent, all of which were ignored.
“They have been uncooperative. They have been stubborn. At some point, we must enforce the law,” Mr. Hossoo said.
Mr. Hossoo clarified that sealing a business premises is not just a formality but a significant legal measure under Ghana’s tax laws.
“When a premises is sealed, the taxpayer cannot operate from that location. If the taxpayer owns the premises, the law permits GRA to sell that property to recover unpaid taxes,” he explained.
He also warned that under the Revenue Administration Act (RAA), businesses that default may incur penalties of up to 300 percent of the assessed tax liability.
“Once we determine the tax and assess it, the penalty can reach as high as 300 percent,” he cautioned.
The Coordinator of the GRA Night Market Economy Project stated that the closure of Cloud9ine serves as a warning to other night businesses that non-compliance will not be accepted, no matter how popular or visible a business may be.
“This action should show other taxpayers that GRA is backed by the law. If you don’t comply, we will close your premises,” he mentioned.
He emphasized that GRA has provided plenty of chances for voluntary compliance and engagement but will not hesitate to enforce the law if businesses do not cooperate.
“All businesses that have received notices, if they do not respond, will be sealed,” he added.
The Chief Revenue Officer affirmed that the night market economy project is still active and will ramp up in the coming months as GRA aims to establish order in the night business sector.
“We will not stop until we restore order to the night economy,” he stated, adding that: “The nightlife in Accra is lively, and these businesses are profitable. They need to pay their fair share.”
The GRA has called on night business operators to regularize their tax status right away, warning that future actions will be quick, visible, and strict.