The GRA expects that all suppliers of taxable items, goods, or services, issue VAT invoices as required by law, and in the same vein, the customer is required by law to obtain an invoice if such transactions attract VAT.

Mr Joseph Annan, Area Enforcement Manager of Ghana Revenue Authority (GRA) in charge of Accra Central, said it was an infringement on the tax laws if businesses failed to issue the VAT when they were registered with the Authority.

Mr Annan was speaking during the ongoing tax

invigilation exercise being conducted at the Authority in Accra.

He said the shop owners had clearly violated the regulations of VAT.

On Tuesday, the team visited u-Fresh Company Limited, Computer Land Ghana Limited, Vegetable and Fruits Supermarket, Sulas Enterprise, and Mahalia Kollections, among others.

Two of the shops were closed by the officials and some documents taken from the rest of the shops for assessment of their records.

He said the exercise or operations were part of an ongoing nationwide VAT Invigilation exercise by the authority to retrieve some taxes due the State.

The Enforcement Officer said all these shops visited failed to issue the VAT invoice when the team tested them hence the arrest and handing over to the Police for investigation and possible prosecution.

He told the Ghana News Agency some of these

shops were selective in the issuance of the VAT invoice to their customers.

He said these individuals would be assessed and made to pay immediately and after that “we will commence a full audit on the companies.”

He said the exercise would continue until sanity prevailed or was restored in the system.

Mr Annan said the GRA as part of the nationwide invigilation would continue to embark on mystery shopping exercises across the country to apprehend culprits evading tax.