BY Grace Zigah
The appointments of two National Democratic Congress sitting Members of Parliament (MPs) to the Ghana Revenue Authority (GRA) board have come under legal scrutiny, as a private legal practitioner has filed a lawsuit questioning the legality of their inclusion.
Tassah Tapha Tassah, the lawyer, filed the suit at the High Court on December 17, 2025, seeking to compel President John Dramani Mahama to remove Francis Xavier Sosu, MP for Madina, and Laadi Ayamba, MP for Pusiga, from the GRA board.
According to Tassah, the appointments breach provisions of the Ghana Revenue Authority Act, 2009 (Act 791), which governs the composition and functions of the GRA board.
Central to the lawsuit is Section 4(1)f of Act 791, which requires that board membership includes representatives from the private sector.
The plaintiff argues that Francis Sosu and Laadi Ayamba, as elected MPs, do not qualify under this private sector quota, making their appointments unlawful.
“The Plaintiff contends that the 2nd and 3rd Defendants, being elected Members of Parliament, cannot be appointed under Section 4(1)f as representatives of the private sector.
Appointing elected MPs to the GRA Board impairs their oversight functions and creates a conflict of interest,” the statement of claim asserts.
The suit further highlights concerns about the potential compromise of the board’s independence.
Tassah argues that MPs serving simultaneously on the GRA board and in Parliament could face conflicts, particularly when board decisions fall under parliamentary scrutiny, effectively putting legislators in a position to oversee their own prior actions.
Act 791 outlines that the GRA board should consist of a chairperson, the Commissioner-General, representatives from the Ministries of Finance and Trade and Industry, the Bank of Ghana, and four private sector representatives, including at least two women.
This structure is intended to maintain a balance between public and private sector interests and safeguard effective governance.
By appointing Francis Sosu and Laadi Ayamba, the plaintiff contends, the government has disrupted this statutory balance, raising questions about board independence and the robustness of parliamentary oversight.
The plaintiff is asking the High Court to:
Declare the appointments of Francis Xavier Sosu and Laadi Ayamba unlawful.
Direct the President to remove both MPs from the GRA board.
Ensure that future appointments comply with the private sector representation requirements of Act 791.
Legal analysts note that the outcome of the case could set a significant precedent on the compatibility of legislative roles with statutory board positions in Ghana, and on broader governance and accountability standards.
As of now, neither the presidency nor the MPs involved have publicly commented on the lawsuit.
