The Office of the Special Prosecutor (OSP) has reannounced its intention to file charges against several individuals it believes are implicated in the revenue assurance contracts between the Ghana Revenue Authority (GRA) and Strategic Mobilization Ghana Limited (SML).
Kissi Agyebeng, the Special Prosecutor, made this intention, which he previously expressed at his last press briefing, known at a press conference held at the Offices of the OSP today, October 30, 2025. Mr Agyebeng indicated that he is hopeful that the charges will be filed by the end of November 2025.
Those expected to face prosecution, apart from the former Finance Minister, Ken Ofori-Atta, are two former Commissioner Generals of the Ghana Revenue Authority (GRA) — Dr. Ammishaddai Owusu-Amoah and Emmanuel Kofi Nti — as well as GRA officials, Isaac Crentsil, and Kwadwo Damoa. Ernest Akore, former Technical Advisor at the Ministry of Finance, will also be charged by the Special Prosecutor.
The decision, according to the OSP, follows months of investigations by the OSP, which uncovered alleged acts of corruption, abuse of office, and
breaches of procurement laws in the award and execution of the SML-GRA contracts.
The Special Prosecutor, Kissi Agyebeng, stated that his office has gathered evidence indicating criminal conduct on the part of some officials during the negotiation, approval, and implementation of the contracts. The OSP is expected to formally announce the specific charges and commence legal proceedings in the coming weeks.
In his statement, Mr. Agyebeng said the OSP’s investigation had revealed glaring statutory breaches, conflicts of interest, and unjustified payments tied to the SML agreements.
“There was no genuine need for contracting SML for the work it purported to perform,” the Special Prosecutor stated.
He described the SML contracts as “blighted by statutory breaches,” adding that the company lacked both the infrastructure and professional competence to deliver the services it was contracted to provide.
According to Mr. Agyebeng, the GRA also failed to submit the full agreements between SML and its third-party collaborators — a significant lapse, he said, that undermined transparency and accountability in the entire process.
The OSP also revealed that contracts awarded to Strategic Mobilization Ghana Limited (SML) were not only unnecessary and unlawful but also influenced by personal gain.
Mr. Agyebeng disclosed that Dr. Isaac Crentsil, former Commissioner of the Customs Division of the Ghana Revenue Authority (GRA) and now General Manager of SML, may have acted in ways that suggested he sought to secure personal benefits after leaving public office.
He stated, “Our conclusion becomes even more telling on the consideration that upon retirement as the commissioner of the customs division of GRA,
Mr. Crentsil took up appointment as the GM of SML, colouring his actions while in office as an inducement for future rewards of a retirement benefit and use of public office for private benefit.”
According to Mr. Agyebeng, investigations by the Office of the Special Prosecutor (OSP) established that the contracts awarded to SML lacked genuine justification and were approved in clear violation of statutory procedures.
The probe further found that payments were made without adequate verification of work done, leading to significant financial losses to the state.
The Special Prosecutor noted that several key officials exploited their positions for self-serving interests, sidestepping due process in procurement and weakening accountability mechanisms within the GRA and the Ministry of Finance.
The revelations come amid ongoing legal proceedings filed by SML officials, including Dr. Crentsil, against the OSP. The applicants have accused the OSP of violating their constitutional rights during the investigation and are seeking to restrain the Office from publishing their photographs.
The case, currently before the Human Rights Division of the High Court in Accra, also seeks to safeguard their rights to dignity and privacy.
The OSP further disclosed that it has identified significant tax irregularities associated with automatic payments made by the Ghana Revenue Authority (GRA) to Strategic Mobilization Ghana Limited (SML) for downstream petroleum audit services.
Special Prosecutor Mr. Kissi Agyebeng stated that GRA, the country’s central tax authority, failed to deduct statutory taxes amounting to GHS13,380,000 during the processing of payments. While the tax component was later offset in July 2024, a penalty component of GHS 18,800,000 remains unpaid.
In addition, Mr. Agyebeng noted that SML still owes a pay-as-you-earn tax liability of GHS346,967.53, further highlighting lapses in tax compliance and oversight.
He told journalists in Accra that “A central issue arising from the automatic payments by GRA to SML in respect of downstream petroleum audit is that GRA, the central tax authority, failed to deduct statutory taxes totaling GHS13,380,000. GRA subsequently offset this tax component in July 2024.
“However, a penal component of GHS18,800,000 remains outstanding. In addition, there is an outstanding pay-as-you-earn tax liability of GHS346,967.53.”
The revelations form part of the broader investigation by the OSP into contracts awarded to SML, which have already been criticized for unlawful approvals, automatic payments without verification of work performed, and minimal service delivery.
