Former Senator representing Kogi West, Dino Melaye, has been summoned to court over allegations of failing to pay his mandatory Personal Income Tax for 2023 and 2024, alongside claims of underpayment in 2020, 2021, and 2022.
A criminal summons dated August 21, 2025, was issued by a Federal Capital Territory (FCT) Magistrate Court, mandating Melaye to appear before the Magistrate Court in Wuse Zone II, Abuja, on September 5, 2025.
According to the FCT Internal Revenue Service (IRS), Melaye made payments of N85,000.08 in 2019, N100,000.08 in 2020, N120,000 in 2021, and N1,000,000 in 2022, despite declaring much higher annual incomes.
For instance, in 2022, the former senator reportedly declared an annual income of over N6.5 million, yet paid only N1 million in taxes.
The IRS stated that an administrative assessment for 2023 and 2024 was issued on May 23, 2025. However, after Melaye failed to respond within the 30-day window, a notice of best judgment assessment was raised on June 23, 2025.
Attempts to deliver the notice personally to Melaye or his representative were unsuccessful, forcing the IRS to paste it at the gate of his Maitama residence on July 9, 2025.
The notice outlined that Melaye’s total tax liabilities for the years under review stood at N234,896,000.00 for 2023 and N274,712,000.00 for 2024.
It read: *“Despite reminders and ample time provided, your non-compliance with Section 41 of the Act constitutes a breach of your obligations. Consequently, the Federal Capital Territory Internal Revenue Service (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.
“Accordingly, your tax liability has been assessed in the sum of N234,896,000.00 and N274,712,000.00 for the period of 2023 and 2024 respectively. The computation and assessment are attached for your action. Please note that the Service has also identified income under declaration and under payment for the 2020, 2021 and 2022 years of assessment, during which payment of N1,000,000.00, N120,000.00 and N100,000.00 were made respectively. Notices of additional will be issued, upon conclusion of our review.
“You are hereby informed that you have the right to object to this assessment within thirty (30) days from the date of receipt of this notice. Any objection must clearly state the grounds of your objection and be substantiated with relevant supporting documents.
“Failure to make payment or file objection within the stipulated period will result in the assessment being deemed final and conclusive, and recovery proceedings will be initiated without further notice,”* the FCT IRS stated.
Melaye, who has previously served in both the Senate and the House of Representatives, was also chairman of the Senate Committee on FCT and briefly chaired the Senate Committee on Aviation.
He was the Peoples Democratic Party (PDP) candidate in the November 11, 2023, Kogi State governorship election.
