Three Minority Members of Parliament have taken legal action against the Ghana Revenue Authority (GRA) and the Finance Ministry over plans to grant tax waivers to 42 companies under the 1 District 1 Factory (1D1F) initiative.
The MPs, Bernard Ahiafor (MP for Akatsi South), Kwame Agbodza (MP for Adaklu), and Emmanuel Armah-Kofi Buah (MP for Ellembelle), have filed a lawsuit with the Supreme Court, seeking to suspend the tax waivers, arguing that they are not beneficial to the country.
The MPs contend that the tax waivers violate Article 174 of the 1992 Constitution and are therefore unconstitutional.
They are urging the Supreme Court to declare the waivers null, void, and of no effect.
Bernard Ahiafor emphasized the need for the Supreme Court to intervene, noting that the Constitution grants the Court exclusive jurisdiction to interpret its provisions, and citizens have the right to seek the Court’s interpretation when they believe a constitutional provision is being contravened.
On May 20, the government released a list of companies under the 1D1F initiative that requested tax waivers.
In 2021, the Ministry of Finance began the process to secure approximately $335,072,712.13 in tax exemptions for 42 companies under the initiative.
Among these companies, Sentuo Oil Refinery Limited has the highest requested waiver amount of $164,633,012.00.
The Exemptions Act, 2022 (Act 1083), was presented in Parliament by former Finance Minister Ken Ofori-Atta.
