The Compliance and Enforcement Unit of the Ghana Revenue Authority (GRA) has locked up warehouses belonging to CM Super Plaza, operators of the China Mall branch at Spintex Road and Atomic Roundabout, for failing to register for the electronic tax invoicing system.
According to Joseph Annan, the Accra Area Manager of Enforcement and Compliance, the company had previously been warned to onboard the electronic tax system but failed to do so, prompting Tuesday’s enforcement action.

However, the GRA applied a partial enforcement measure, sealing only the warehouses while leaving the retail outlets open.
Mr. Annan explained that this was a ‘human face’ approach, granting the company a one-week grace period to resolve any technical challenges preventing their compliance.
“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,” Mr. Annan warned.

During the operation, GRA officials inspected the tax records at both the Spintex and Atomic locations, discovering that neither facility was properly registered with the Authority.
The GRA noted that a comprehensive audit will soon be conducted to determine the exact tax liabilities of the two branches. Management of CM Super Plaza declined to comment on the situation when approached by the media.
