An Abuja Magistrate Court has summoned former Kogi West Senator, Dino Melaye, to appear over allegations of failing to pay his mandatory Personal Income Tax for 2023 and 2024, as well as under-declaring earnings in previous years.
The criminal summons, dated August 21, 2025, and issued by a Federal Capital Territory (FCT) Magistrate Court, requires Melaye to appear before the court in Wuse Zone II, Abuja, on September 5, 2025, according to Daily Post.
The Federal Capital Territory Internal Revenue Service (FCT-IRS) accused the controversial politician of gross underpayment of his tax liabilities, despite publicly declaring much higher incomes during the same period.
The report noted that according to FCT Internal Revenue Service (IRS), Melaye paid only ₦85,000.08 in 2019, ₦100,000.08 in 2020, ₦120,000 in 2021, and ₦1,000,000 in 2022, while declaring, for instance, an annual income of over ₦6.5 million in 2022.
An administrative assessment covering 2023 and 2024 was issued to him on May 23, 2025, but after failing to respond within 30 days, the tax authorities issued a Best of Judgment Assessment on June 23, 2025.
According to the report, efforts to serve him personally reportedly failed, forcing the FCT-IRS to paste the notice at the gate of his Maitama residence on July 9, 2025. The notice pegged his tax liabilities at a staggering ₦234,896,000 for 2023 and ₦274,712,000 for 2024.
The agency accused the former senator of breaching Section 41 of the Personal Income Tax Act, warning that unless he raises a valid objection within 30 days or clears the liabilities, the assessment would become final and binding, paving way for full recovery proceedings.
The notice read: “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, adding that fresh notices would be issued on conclusion of its review.
Melaye, who once represented Kogi West in the Senate, is no stranger to controversies. He previously served in the House of Representatives and chaired the Senate Committees on FCT and Aviation.
The former lawmaker 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).
