A private citizen, Emmanuella Sarfowaah, has filed a lawsuit against Ghana’s President, John Dramani Mahama, through the Attorney General and Minister of Justice, Dominic Akuritinga Ayine. The legal action challenges Mahama’s appointment of Anthony Kwasi Sarpong as the Acting Commissioner-General of the Ghana Revenue Authority (GRA).
Court documents indicate that Sarfowaah is contesting the legality of the President’s decision to appoint Mr. Kwasi Sarpong to the position.
According to the writ of summons from the High Court, the lawsuit names President John Dramani Mahama—represented by the Attorney General (3rd Defendant) alongside Anthony Kwasi Sarpong (1st Defendant) and the GRA (2nd Defendant) as parties in the case.
The plaintiff argues in her suit that there is a potential conflict of interest surrounding Kwasi Sarpong’s appointment as the Acting Commissioner-General of the Ghana Revenue Authority.
Sarfowaah asserts that Kwasi Sarpong retains a stake in KPMG, a global network of professional firms that provide Audit, Tax and Advisory services. Mr. Kwasi Sarpong, according to Sarfowaa is identified as a senior partner, and believes that his appointment to lead the GRA raises significant ethical concerns.
Additionally, the plaintiff challenges the process through which the Commissioner-General was appointed, stating that the absence of a Governing Council at the time of the appointment renders it unlawful.
The Plaintiff maintains that prior to receiving the appointment letter, and possibly even as of now (February, 2nd 2025, KPMG’s website still listed the 1st Defendant in this role), the 1st Defendant held the position of Senior Partner at KPMG—a multinational accounting firm operating in Ghana. The KPMG website defines the ‘Senior Partner’ role as the Chief Executive Officer of the firm.
The 2nd Defendant is a statutory entity that, by law, must have a Governing Council, which plays an advisory role in the appointment of its Commissioner-General, whether in a substantive or acting capacity. The Plaintiff contends that as of January 21, 2025, the 2nd Defendant did not have a Governing Council. Furthermore, KPMG has had, or continues to have, a series of paid contractual engagements with the 2nd Defendant, and the 1st Defendant remained a Senior Partner at KPMG until at least January 21, 2025,” the writ states.
Sarfowaah is, therefore, seeking the court’s intervention to nullify President Mahama’s appointment of Kwasi Sarpong as the Acting Commissioner-General of the Ghana Revenue Authority.
The Plaintiff further claims, or alternatively requests, a ruling that the President’s appointment of the 1st Defendant—who is a former employee of KPMG, maintains an interest in KPMG, or had an interest in KPMG until January 21, 2025—as the Acting Commissioner-General of the GRA is unlawful, as it contravenes Ghanaian law.
“The Plaintiff seeks an order to overturn the President’s appointment of the 1st Defendant, who is either a former employee of KPMG, an individual with an active stake in KPMG, or someone who had an interest in KPMG prior to January 21, 2025, as the Acting Commissioner-General of the GRA,” the document reads.
Furthermore, the plaintiff is requesting an injunction to prevent President John Dramani Mahama from proceeding with Kwasi Sarpong’s appointment.
A perpetual injunction restraining the President of the Republic of Ghana, or any individual acting under his authority, from appointing the 1st Defendant—whether as an acting or substantive Commissioner-General of the GRA—due to his previous or current ties to KPMG.
“Additionally, or in place of this relief, a perpetual injunction preventing the Governing Council of the 2nd Defendant from offering any recommendations to the President regarding the appointment of the 1st Defendant in accordance with Article 195 of the 1992 Constitution, considering his past or ongoing relationship with KPMG,” the suit further states.
As the legal proceedings unfold, the court has directed all defendants in the case to submit their responses within eight days of receiving the suit.
It should be noted that Anthony Kwasi Sarpong was appointed Acting Commissioner-General of the Ghana Revenue Authority following the resignation of former Commissioner-General Julie Essiam on January 20, 2025.
His appointment was carried out in line with Article 195(1) of Ghana’s Constitution and Section 13(1) of the Ghana Revenue Act, 2009 (Act 791).
