The Ghana Revenue Authority (GRA) has stepped up enforcement measures to tackle revenue leakages, targeting landlords and foreign nationals who convert residential properties into commercial spaces without proper authorisation.

Accra Area Manager of the GRA, Joseph Annan, revealed that the practice is becoming increasingly widespread, with many property owners and tenants exploiting it to avoid paying taxes.

He pointed to areas such as East Legon and parts of Tema, where residential buildings are quietly being repurposed into business centres without regulatory approval.

“It’s the owner not helping us. These are houses built by Ghanaians for residential purposes. If someone is doing business and is supposed to pay taxes, once you take your rent and go to sleep, it doesn’t help us,” Mr Annan said.

According to him, although such properties appear residential on the surface, inspections often uncover active commercial operations within them.

“We visited some areas and found several such cases. We will intensify our monitoring and carry out early inspections to deal with offenders,” he added.

Mr Annan also expressed concern that many of these businesses fail to issue VAT receipts consistently, depriving the state of much-needed revenue.

He warned that individuals involved in such practices risk facing strict sanctions and urged both landlords and tenants to comply with tax regulations.