A Magistrate Court in Abuja has summoned former Kogi West Senator, Dino Melaye, over allegations of failing to pay his mandatory Personal Income Tax for 2023 and 2024, as well as under-declarations in previous years.
The criminal summons, dated August 21, 2025, was issued by a Federal Capital Territory (FCT) Magistrate Court and requires Melaye to appear in Wuse Zone II, Abuja, on September 5, 2025, according to Daily Post.
The Federal Capital Territory Internal Revenue Service (FCT-IRS) accused the former senator of significantly underpaying his tax liabilities despite publicly declaring much higher incomes. Records show that Melaye paid ₦85,000.08 in 2019, ₦100,000.08 in 2020, ₦120,000 in 2021, and ₦1,000,000 in 2022, while declaring, for instance, over ₦6.5 million in 2022.
An administrative assessment for 2023 and 2024 was issued on May 23, 2025. After Melaye failed to respond within 30 days, the FCT-IRS issued a Best of Judgment Assessment on June 23, 2025. Efforts to serve him personally reportedly failed, forcing the agency to paste the notice at his Maitama residence on July 9, 2025. The notice pegged his tax liabilities at ₦234,896,000 for 2023 and ₦274,712,000 for 2024.
The FCT-IRS cited a breach of Section 41 of the Personal Income Tax Act, warning that unless Melaye files a valid objection or settles the liabilities within 30 days, the assessment would become final, allowing full recovery proceedings.
The notice stated:
“Despite reminders and ample time provided, your non-compliance with Section 41 of the Act constitutes a breach of your obligations. Consequently, the FCT-IRS has, in accordance with Section 54(3) of the Personal Income Tax Act, proceeded to raise a Best of Judgment Assessment in respect of your tax liabilities for the years under review. Your tax liability has been assessed in the sum of ₦234,896,000.00 and ₦274,712,000.00 for the period of 2023 and 2024 respectively.”
The agency also noted under-declaration and underpayment in Melaye’s filings for 2020, 2021, and 2022, stating that additional notices would be issued upon conclusion of its review.
Melaye, a former member of the House of Representatives and ex-chair of the Senate Committees on FCT and Aviation, was the Peoples Democratic Party (PDP) governorship candidate in the November 11, 2023, Kogi State election, where he lost to APC’s Usman Ododo.
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