Abuja Magistrate Court Summons Former Senator Dino Melaye Over Alleged Tax Default

A Magistrate Court in Abuja has summoned former Kogi West Senator, Dino Melaye, to appear over allegations of failing to pay his Personal Income Tax for 2023 and 2024, as well as under-declarations in previous years.

The criminal summons, dated August 21, 2025, requires Melaye to appear at 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 grossly underpaying his tax obligations, despite publicly declaring significantly higher incomes during the same periods. Records show that Melaye paid ₦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.

Following an administrative assessment for 2023 and 2024 issued on May 23, 2025, Melaye reportedly failed to respond within 30 days. Consequently, the FCT-IRS issued a Best of Judgment Assessment on June 23, 2025. Efforts to serve him personally were unsuccessful, forcing the agency to paste the notice at his Maitama residence on July 9, 2025. The notice pegged his tax liabilities at ₦234,896,000 for 2023 and ₦274,712,000 for 2024.

The FCT-IRS alleged that Melaye breached Section 41 of the Personal Income Tax Act and warned that failure to raise a valid objection or settle the liabilities within 30 days would make the assessment final, paving the way for full recovery.

The notice read in part:
“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 2023 and 2024 respectively.”

The agency further noted under-declarations and underpayments in Melaye’s filings for 2020, 2021, and 2022, and stated that fresh notices would be issued upon completion of its review.

Melaye, a former PDP governorship candidate in Kogi State’s November 2023 election, previously served in the House of Representatives and the Senate, where he chaired the committees on FCT and Aviation. He lost the governorship race to APC’s Usman Ododo.