The Ghana Revenue Authority (GRA) has challenged a High Court order directing the Bank of Ghana to disburse GHC79.65 million from its Tax Refund Account to Servestar Minwax (WA) Limited and its director, Henry Manly-Spain.
The dispute dates back to 2009 and concerns an alleged overpayment of import duties of less than GHC1 million. Although the company secured a judgment in its favour, the GRA says the amount awarded by the Court, which includes 35 percent daily compound interest, significantly exceeds the liability it had reconciled.
In a statement dated September 15, the Authority maintains that the Tax Refund Account is statutorily protected under the Revenue Administration Act, 2016, and is designated for legitimate taxpayer refunds.
The GRA says it has “filed a Notice of Appeal and applied to set aside the Garnishee Order Absolute,” citing discrepancies in the certified judgment debt. The Court has also granted its request for an independent forensic reconciliation of the judgment sum.
Meanwhile, “the Commissioner-General has ordered an internal audit of the reconciliation and litigation process to identify possible lapses.”
The GRA has commended Manly-Spain for publicly acknowledging that his legitimate claim is significantly below the amount awarded and assured the public that it will protect state revenue while respecting lawful court decisions.
“GRA wishes to assure the general public, taxpayers, and the business community that, under the leadership of Commissioner-General, GRA will not permit unvalidated judgment debts to be paid from tax revenue. The Authority, reiterates its commitment to abide by the rule of law and adherence to the lawful decisions of the honourable court in the interest of justice; while at the same time it exercises the legitimate responsibility to defend the interest of the state,” the statement issued by the Communication and Public Affairs Department assured.
Eben Agyekum-Boateng
