The Ghana Revenue Authority (GRA) has sealed off Cloud9ine, a popular nightlife establishment on Osu Oxford Street, in a decisive enforcement action aimed at sending a strong warning to night businesses that continue to defy Ghana’s tax laws.
The closure was carried out during a late-night compliance operation led by Mr. Alpha Senanu Hossoo, Chief Revenue Officer and Coordinator of the GRA Night Market Economy Project, with support from the police.
According to Mr. Hossoo, Cloud9ine has consistently resisted efforts by the Authority to regularise its tax affairs, despite multiple invitations and engagements spanning several years.
“This is the fourth time we have come here, and for the fourth time, we have sealed the premises,” he told journalists.
He disclosed that the establishment was first invited to the GRA office in 2023 but failed to honour the invitation. In 2025 alone, three additional invitations were issued, all of which were ignored.
“They have been recalcitrant. They have been adamant. At some point, we must enforce the law,” Mr. Hossoo stated.
Mr. Hossoo explained that the sealing of a business premises is not symbolic but a serious legal action under Ghana’s tax regime.
“When a premises is sealed, the taxpayer is not allowed to operate from that location. If the taxpayer owns the premises, the law allows GRA to sell that asset to recover unpaid taxes,” he said.
He further warned that under the Revenue Administration Act (RAA), businesses found to have defaulted may face penalties of up to 300 percent of the assessed tax liability.
“Once we establish the tax and assess it, the penalty regime can go as high as 300 percent,” he cautioned.
The Coordinator of the GRA Night Market Economy Project described the closure of Cloud9ine as a signal to other night businesses that non-compliance will no longer be tolerated, regardless of a business’s popularity or visibility.
“This action should indicate to other taxpayers that GRA has the law behind it. If you don’t comply, we will seal off your premises,” he said.
He stressed that GRA has given ample opportunities for voluntary compliance and engagement but will not hesitate to apply the law where businesses refuse to cooperate.
“All businesses we have served notices to, if they refuse to come will be sealed,” he added.
The Chief Revenue Officer insisted that the night market economy project is ongoing and will intensify in the coming months as GRA seeks to bring order to the night business space.
“We will not give up until we bring sanity into the night economy,” he said, adding that: “The night life in Accra is vibrant, and these businesses are making money. They must contribute their fair share.”
The GRA has urged night business operators to regularise their tax status immediately, warning that future operations will be swift, visible, and uncompromising.
