A Magistrate Court in the Federal Capital Territory (FCT) has summoned the former senator representing Kogi-West, Dino Melaye, over alleged failure to pay his Personal Income Tax for 2023 and 2024, alongside underpayments in previous years.
According to the court documents, Melaye was accused of defaulting on tax liabilities amounting to ₦234.9 million for 2023 and ₦274.7 million for 2024, despite declaring significantly higher annual incomes.
He is scheduled to appear before the Magistrate Court in Wuse Zone 2, Abuja, on September 5, 2025.
The criminal summons, dated August 21, 2025, followed failed attempts by the Federal Capital Territory Internal Revenue Service (FCT-IRS) to serve him directly.
Officials later pasted the notice on the gate of his Maitama residence on July 9, 2025.
While Melaye declared an annual income of over ₦6.5 million in 2022, he paid only ₦1 million in taxes that year.
His tax records also show payments of ₦120,000 in 2021, ₦100,000 in 2020, and ₦85,000 in 2019.
The FCT-IRS said an administrative assessment for 2023 and 2024 was issued on May 23, 2025. After Melaye allegedly failed to respond within 30 days, a Best of Judgment Assessment was raised on June 23, 2025, in line with the Personal Income Tax Act.
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… 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.”
The Service further disclosed that additional notices for under-declared income and underpayments in 2020–2022 will be issued after review.
Meanwhile, Senator Melaye, who is currently attending the Nigerian Bar Association (NBA) conference in Enugu, has yet to publicly respond to the summons.