A Magistrate Court in Abuja has summoned former Kogi West Senator Dino Melaye over alleged failure to pay Personal Income Tax (PIT) for 2023 and 2024, as well as under-declaration of income in 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 Federal Capital Territory Internal Revenue Service (FCT-IRS) accused Melaye of underpaying his tax liabilities despite publicly declaring significantly higher incomes. Records show that he reportedly 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 failing to respond within 30 days, the FCT-IRS issued a Best of Judgment Assessment on June 23, 2025. Efforts to serve him personally were reportedly unsuccessful, prompting the agency to paste the notice at his Maitama residence on July 9, 2025. His tax liabilities were pegged at ₦234,896,000 for 2023 and ₦274,712,000 for 2024.
The FCT-IRS accused Melaye of breaching Section 41 of the Personal Income Tax Act and warned that failure to object or settle the liabilities within 30 days would make the assessment final, paving 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 also noted under-declaration and underpayment for 2020, 2021, and 2022, with fresh notices expected after the conclusion of its review.
Melaye, a former member of the House of Representatives and chairman of the Senate Committees on FCT and Aviation, 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). He remains a controversial figure in Nigerian politics.
