Former Senator representing Kogi West, Dino Melaye, has been summoned to appear before the Federal Capital Territory (FCT) Magistrate Court over alleged failure to pay his mandatory Personal Income Tax for the years 2023 and 2024, as well as underpayment of taxes in 2020, 2021, and 2022.
The criminal summons, dated August 21, 2025, requires Melaye to appear at the Magistrate Court located at Wuse Zone II, Abuja, on September 5, 2025.
According to the FCT Internal Revenue Service (IRS), Melaye’s declared payments were significantly below expectations given his reported income.
Records show payments of N85,000.08 in 2019, N100,000.08 in 2020, N120,000 in 2021, and N1,000,000 in 2022, despite declaring an annual income exceeding N6.5 million in 2022 alone.
An administrative assessment for 2023 and 2024 was issued by the IRS on May 23, 2025, but after Melaye failed to respond within 30 days, a “best judgment” assessment notice was issued on June 23, 2025.
Efforts to deliver this notice to Melaye or his representatives failed, leading the IRS to post the notice on the gate of his Maitama residence in Abuja on July 9, 2025.
The notice detailed Melaye’s tax liabilities as N234,896,000.00 for 2023 and N274,712,000.00 for 2024.
It warned: “Your continued non-compliance with Section 41 of the Personal Income Tax Act constitutes a breach of your obligations. Consequently, the FCT IRS has raised a Best of Judgment Assessment for your outstanding tax liabilities.”
The document further stated that additional notices will be issued for under-declared income and underpaid taxes from 2020 to 2022, despite previous payments of N1,000,000.00, N120,000.00, and N100,000.00 respectively.
Melaye was also informed of his right to object to the assessments within 30 days, providing clear grounds and supporting documents.
Failure to do so would render the assessments final and prompt recovery actions without further notice.
Dino Melaye, a former member of both the Senate and House of Representatives, previously chaired the Senate Committees on the Federal Capital Territory and Aviation. He was the Peoples Democratic Party (PDP) candidate in the November 11, 2023, Kogi State governorship election.
