A Federal Capital Territory (FCT) Magistrate Court has summoned former Kogi West Senator, Dino Melaye, over alleged failure to pay his mandatory Personal Income Tax for 2023 and 2024, as well as under-declarations for previous years.
The criminal summons, dated August 21, 2025, requires Melaye to appear before the court in Wuse Zone II, Abuja, on September 5, 2025, according to Daily Post.
The FCT Internal Revenue Service (FCT-IRS) accused Melaye of grossly underpaying his tax liabilities despite publicly declaring significantly higher incomes. Records show he paid only ₦85,000.08 in 2019, ₦100,000.08 in 2020, ₦120,000 in 2021, and ₦1,000,000 in 2022, while declaring an annual income of over ₦6.5 million in 2022.
An administrative assessment covering 2023 and 2024 was issued on May 23, 2025. After Melaye failed to respond within 30 days, the tax authorities issued a Best of Judgment Assessment on June 23, 2025.
Efforts to serve him personally reportedly failed, forcing the FCT-IRS to post the notice at the gate of 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 accused the former senator of violating Section 41 of the Personal Income Tax Act, warning that unless he raises a valid objection within 30 days or settles the liabilities, the assessment would become final and binding, opening the way for 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 IRS further disclosed that income under-declaration and underpayment were also identified in Melaye’s filings for 2020, 2021, and 2022, and fresh notices would be issued after the review.
Melaye, a former senator and House of Representatives member, is no stranger to controversies. He previously chaired the Senate Committees on FCT and Aviation and was the Peoples Democratic Party (PDP) governorship candidate in the November 11, 2023, Kogi State election, where he lost to Usman Ododo of the All Progressives Congress (APC).
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