The Ghana Revenue Authority (GRA) has closed Cloud9ine, a popular nightlife spot on Osu Oxford Street, following a late-night compliance operation aimed at enforcing tax laws among night-time businesses.
The operation, conducted on Friday in Nungua and Osu by GRA management and its Task Enforcement Team, targeted several establishments found to be non-compliant. Space Station Lounge and Night Club was cited for failing to pay income tax for the past three years and for not registering with the Commissioner-General to issue tax receipts.
Liquid Zero Pub was found not to be registered with the GRA and had failed to file any tax returns. Spin Boba and the Shawarma Factory were also yet to register with the authority. Crisberry Pub, Night Club and Restaurant had filed returns but defaulted on payments, while ItalianBoy Chicken was commended for complying with its tax obligations since 2022.
The Chief Revenue Officer and Coordinator of the exercise, Mr. Alpha Senanu Hossoo, indicated that the enforcement action was intended to send a strong message to non-compliant businesses to regularise their tax affairs. Speaking to journalists after the exercise, Mr. Hossoo explained that the GRA Night Market Economy Project, which has been running for about two years, was designed to bring night-time businesses into the tax net.
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He noted that although Accra's night economy was vibrant and lucrative, tax compliance remained low. "Many of these businesses make significant income at night, yet most do not meet their tax obligations. Some comply, and we commend them, but many do not," he said.
Mr. Hossoo disclosed that Cloud9ine had persistently resisted efforts to regularise its tax affairs. He said the establishment was first invited to the GRA office in 2023 and ignored three additional invitations issued in 2025.
Moreover, he stressed that sealing a business was a serious legal action under the Revenue Administration Act, warning that penalties could reach up to 300 per cent once taxes are assessed. Mr. Hossoo added that other establishments visited had been served notices for assessment and regularisation, emphasizing that the exercise would continue until compliance is improved.