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Introduction
Barely six weeks after DUBAWA’s investigative report about possible fraud and tax evasion at Terminal 3 of Accra International Airport and Prempeh I International Airport in Kumasi, the Auditor General has revealed damning reports that corroborate DUBAWA’s findings.
The Ghana Airport Company is named in the 2025 Audit report as one of the 10 companies that owe the nation several million cedis in taxes.
This indebtedness, as uncovered by the DUBAWA investigation, is a toxic mix of fraud, negligence and failure by the Airport authorities to hold service providers, particularly operators at the luggage packaging department, accountable for their services.
As a result, individuals are cashing out into private pockets whilst the state bleeds due to limited revenue.
Officials of the Airport Company have yet to publicly respond to the investigation’s findings after publication, even though they reluctantly responded to an RTI request following a threat by the RTI Commission to sanction them if they do not respond to queries raised by DUBAWA.
Background
A discrepancy between the lip quote and the amount stated on a receipt, upon request, triggered suspicion and a further investigation into the all-day, all-week busy wrapping sessions at Terminal 3 of the Accra International Airport and the Prempeh I International Airport in Kumasi. The investigations revealed that most, if not all, of the wrapping companies at the airports visited issued “unstandardized” receipts, which could have implications for revenue collection and, in the grand scheme of things, losses to the state. Key findings from the investigations included:
- Pricing irregularities
During the investigation period, DUBAWA observed incidents of price irregularities. There is no official pricing mechanism in place during the wrapping sessions. Wrapping companies charged the exact fees for both medium and large luggage. Except for hand luggage, the companies charged ¢40 or ¢50 for both medium and large luggage, depending on the day of travel.
- Omission of details on receipts
Contrary to Regulation 22 of the GRA’s VAT regulations, 2016, which states that a sales receipt should have “minimum” information, including the TIN. All the receipts issued during the research period lacked a TIN. In some instances, the wrapping agents issued manual receipts, while in other cases, they used automated systems. One thing is clear: in both instances, the TIN was missing.
According to the GRA’s regulations, these receipts are “not standardised”. Various wrapping companies have issued inaccurate and unauthorised receipts during the investigation.
- Receipts on demand
On the various visits, one thing was clear: the wrapping companies only issued receipts on demand, contrary to the law and procedures. In multiple cases, travellers were busy or in a rush and did not demand a receipt.
- Unavailability of data on luggage
The GACL, as a regulator, lacked quantifiable data on luggage passing through our airports. This leaves gaps in revenue collection that can be exploited by these wrapping companies. In the absence of this data, it is unclear how the GACL calculates the quantum of work done and the revenue that needs to be remitted to the GRA. Interestingly, the GACL.
All these irregularities have dire implications for the country’s finances and the ability to raise revenue for development.
The Auditor General’s 2025 report could not be any more damning.
Findings from the Auditor General’s Report 2025
The Report of the Auditor General on Public Accounts of Ghana, 2025, has highlighted GH¢5.2 billion losses and financial infractions due to administrative negligence. This represents a 256.3% increase over the GH¢2.1 billion recorded in the year ending 2024. The Auditor-General attributes this to failure in tax collection and administration.
The report indicates that at the “end of the 2024 year of assessment,” the GACL owed GH¢ 430,375,394.43, coming in second to the Electricity Company Limited, which owed GH¢ 1,416,372,386.63.
A table detailing the debt stocks by the Large Taxpayers Office. Image Source: Auditor General’s Report, 2025.
With the GACL grappling to settle tax obligations, it is important to close loopholes in its tax collection and administration. One of these is the wrapping section at the airports investigated in DUBAWA’s investigation.
Conclusion
The Report of the Auditor General on the Public Accounts of Ghana has indicated revenue collection and administration as key factors leading to financial infractions. The GACL must take a critical look at activities at wrapping companies in efforts to maximise tax collection efforts at the various airports.
