The Commission on Human Rights and Administrative Justice (CHRAJ) has found the former Commissioner-General of the Ghana Revenue Authority (GRA), Reverend Dr. Ammishaddai Owusu-Amoah, liable for procurement breaches and administrative lapses that cost the state nearly GHC 9 million.
The findings are contained in a 157-page decision signed by CHRAJ Commissioner Dr. Joseph Whittal on 28 October 2025. The report concluded that Dr. Owusu-Amoah presided over irregular and fraudulent contract awards to three companies for the supply of vehicles and logistics to the GRA.
According to the report, the contracts were awarded to Ronor Motors Ghana Limited, Telinno Ghana Limited, and Sajel Motors and Trading Company Limited. CHRAJ’s investigation revealed that the contracts were riddled with inflated prices, fraudulent duplication, and, in some cases, nonexistent contractors. The Commission determined that these irregularities led to a financial loss to the state of USD 826,551, approximately GHC 8,971,933.43.
In a separate decision dated 29 October 2025, CHRAJ barred Dr. Owusu-Amoah from public service for five years. The dual penalties reflect the severity of the procurement violations found during the investigation.
The probe followed a 2022 petition filed by the Movement for Truth and Accountability (MFTA), which alleged corruption and procurement malpractices within the revenue authority. The complaint, lodged on 16 August 2022, focused specifically on the procurement process for vehicles and logistics at the GRA.
“The respondent, being the entity head, cannot escape liability,” the report stated. CHRAJ also found that the companies involved were not tax compliant at the time of the contract awards. Two of the firms could not be traced to the addresses provided in their official documents.
Although the petitioners attempted to withdraw the complaint at the final stage of the inquiry, CHRAJ proceeded with the case, commending the MFTA for its “public spiritedness” in exposing procurement irregularities in a key state institution. The decision to continue the investigation despite the withdrawal request underscores the Commission’s commitment to accountability in public institutions.
In his response to CHRAJ, Dr. Owusu-Amoah, who served as Commissioner-General at the time, denied all allegations of corruption and fraud. He defended the procurement process, stating that the GRA resorted to single-source procurement in line with the Public Procurement Act due to the urgent need for vehicles to support national initiatives like the CAP-Buss and Ghana CARES Obaatanpa Programme.
He also claimed that the Public Procurement Authority (PPA) conducted a value-for-money and due diligence audit and subsequently granted approval for the procurement in September 2021. Regarding the failure to complete the contracts, the former Commissioner-General attributed the delays to the COVID-19 pandemic, which he said disrupted the global vehicle supply chain. He confirmed that the GRA eventually cancelled the unperformed parts of the contracts in June 2022 and bought replacement vehicles from CFAO Ghana Ltd.
The anti-corruption body has since recommended that the PPA intensify the enforcement of procurement laws and establish a centralised database of vetted and verified suppliers to prevent future violations. These recommendations aim to address systemic weaknesses that allowed the irregularities to occur.
Dr. Owusu-Amoah, who served as GRA Commissioner-General from 2019 to 2024, has yet to issue an official response to CHRAJ’s findings. The case represents one of several corruption investigations involving the former tax chief, who is also expected to face charges by the end of November 2025 in connection with the controversial Strategic Mobilisation Ghana Limited (SML) revenue assurance contract.
