The court has summoned a former Senator representing Kogi West, Dino Melaye over alleged failure to pay his mandatory Personal Income Tax for 2023 and 2024, as well as underpayment of taxes in 2020, 2021, and 2022.
A Federal Capital Territory (FCT) Magistrate Court issued a criminal summons dated August 21, 2025 requiring Melaye to appear before the Magistrate Court at Wuse Zone II, Abuja, on September 5, 2025.
According to the FCT Internal Revenue Service (IRS), Melaye only paid 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.
It stated for instance, that in 2022, he declared an annual income of over N6.5 million.
The FCT IRS further revealed that an administrative assessment for 2023 and 2024 was issued on May 23, 2025, but when Melaye failed to respond within 30 days, a notice of best judgment assessment was issued on June 23, 2025.
However, attempts to deliver the notice personally or to his representative were unsuccessful, this prompted the IRS to paste it on the gate of his residence in Maitama, Abuja, on July 9, 2025.
The notice highlighted that Melaye’s total tax liabilities for 2023 and 2024 were assessed at N234,896,000.00 and N274,712,000.00, respectively.
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 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.
“Your 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.”
