Former Senator representing Kogi West, Dino Melaye, has been summoned to appear before the Federal Capital Territory Magistrate Court over alleged failure to pay his Personal Income Tax for 2023 and 2024.
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According to court documents, the summons dated August 21, 2025, mandates Melaye to appear before the Magistrate Court in Wuse Zone II, Abuja, on September 5, 2025.
The Federal Capital Territory Internal Revenue Service (FCT-IRS) also accused the former lawmaker of underpaying taxes in 2020, 2021, and 2022.
The agency revealed that Melaye paid ₦85,000.08 in 2019, ₦100,000.08 in 2020, ₦120,000 in 2021, and ₦1,000,000 in 2022, despite declaring far higher incomes.
For instance, records allegedly showed that Melaye declared an annual income of over ₦6.5m in 2022 but paid just N1m in tax.
The FCT-IRS stated that an administrative assessment for 2023 and 2024 was issued on May 23, 2025, but Melaye allegedly failed to respond within the 30-day window provided.
Subsequently, a notice of “Best of Judgment Assessment” was issued on June 23, 2025, placing Melaye’s tax liabilities for the two years at ₦234,896,000.00 and ₦274,712,000.00, respectively.
In its notice, the tax authority said, “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.”
The Service added that additional notices would be issued after concluding its review of under-declared incomes in 2020, 2021, and 2022.
The FCT-IRS informed Melaye of his right to object to the assessment within 30 days, provided such objections were supported with relevant documents.
It warned, however, that failure to pay or file an objection would render the assessment final and conclusive, leading to recovery proceedings without further notice.
