The Ghana Revenue Authority (GRA) has shut down popular nightlife spot Cloud 9ine in Osu for persistent tax breaches, as part of its ongoing Night Market Economy Project targeting businesses that operate after hours but fail to comply with tax laws.
The enforcement action was carried out during a late-night operation from Friday, December 12 into the early hours of Saturday, December 13, 2025, after GRA officials determined that the business remained non-compliant despite repeated engagements.
Speaking to the media after the operation, the Coordinator of the GRA Night Market Economy Project, Alpha Senanu Hossoo, said Cloud 9ine had ignored multiple invitations to regularise its tax status.
“This is the fourth time we have been here, and for the fourth time, we have sealed off their premises,” he said. “They were invited to our office as far back as 2023 and declined. This year alone, we sent them three invitations, all of which they ignored.”
Mr. Hossoo explained that the move was meant to send a strong signal to other night-time businesses that tax compliance will be enforced around the clock.
“We have reached a stage where GRA is working in the night. Taxpayers who operate at night must comply just like those who work during the day,” he stated.
He disclosed that during the night’s operation, GRA teams visited about seven establishments, including pubs, lounges, restaurants and clubs, and found that the majority were either unregistered or had accumulated unpaid taxes.
According to him, sealing a business premises means the taxpayer is barred from operating and risks having the property sold to recover outstanding tax liabilities if they continue to default.
“Under the Revenue Administration Act, penalties can go up to 300 percent. The law allows us to do retrospective assessments and recover taxes owed,” he warned.
Other establishments visited during the operation included Italian Boy Lounge, Space Station Pub, Liquid Zero Pub, Spin Boba at Marina Mall, and The Shawarma Factory. Some were cited for operating without registration, while others were issuing unauthorised receipts or filing returns without paying taxes.
Mr. Hossoo stressed that the Night Market Economy Project, which has been running for about two years, will continue until compliance improves.
“These businesses are making money from a very vibrant night economy. They should contribute their fair share to national development by paying their taxes,” he said.
