A Magistrate Court in Abuja has summoned former Kogi West Senator, Dino Melaye, to appear before it on September 5, 2025, over allegations of non-payment and under-declaration of personal income tax amounting to more than ₦509 million.
According to court documents sighted by Daily Post, the criminal summons, dated August 21, 2025, was issued by the Federal Capital Territory (FCT) Magistrate Court, Wuse Zone II.
The case stems from complaints filed by the Federal Capital Territory Internal Revenue Service (FCT-IRS).
Allegations Against Melaye
The FCT-IRS accuses the former lawmaker of:
Failing to pay mandatory personal income taxes for 2023 and 2024.
Gross under-declaration of income in earlier years (2019–2022).
Underpaying tax liabilities, despite publicly declaring higher earnings.
Records show that Melaye reportedly paid only:
- ₦85,000.08 in 2019
- ₦100,000.08 in 2020
- ₦120,000 in 2021
- ₦1 million in 2022
Yet, in 2022, he allegedly declared income exceeding ₦6.5 million.
Tax Authority’s Assessment
On May 23, 2025, the FCT-IRS issued an administrative assessment covering 2023 and 2024.
When Melaye allegedly failed to respond within the statutory 30-day period, the agency raised a Best of Judgment Assessment on June 23, 2025.
The IRS then attempted to serve him personally but, after failed attempts, posted the notice at his Maitama residence on July 9, 2025.
The agency assessed his liabilities at:
- ₦234,896,000 for 2023
- ₦274,712,000 for 2024
Combined, the alleged unpaid taxes total ₦509,608,000.
IRS Position
The agency cited Section 41 of the Personal Income Tax Act (PITA), which mandates all taxable individuals to file accurate annual returns.
In its notice, the FCT-IRS warned:
“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 Act, proceeded to raise a Best of Judgment Assessment in respect of your tax liabilities for the years under review.”
Officials also revealed that further under-declarations were discovered in Melaye’s filings for 2020–2022, with additional notices to follow.
Background on Dino Melaye
Represented Kogi West Senatorial District in the National Assembly.
Previously served in the House of Representatives.
Chaired key Senate Committees, including Aviation and FCT.
Contested as the PDP governorship candidate in the 2023 Kogi election, losing to Usman Ododo (APC).
The controversial politician has frequently made headlines for his political battles, flamboyant lifestyle, and high-profile disputes with law enforcement agencies.
Melaye is required to appear before the FCT Magistrate Court, Wuse Zone II, on September 5, 2025.
Failure to attend could result in further legal measures, including the possibility of enforcement actions to recover the alleged tax debt.
