Former Senator Dino Melaye, who represented Kogi West, has been summoned to the Federal Capital Territory Magistrate Court for allegedly failing to pay his mandatory Personal Income Tax for the years 2023 and 2024.
The summons, dated August 21, 2025, also includes claims of underpayment of taxes for the years 2020, 2021, and 2022, requiring Melaye to appear before the Magistrate Court in Wuse Zone II, Abuja, on September 5, 2025.
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According to the FCT Internal Revenue Service, Melaye only paid ₦85,000.08 in 2019, ₦100,000.08 in 2020, ₦120,000 in 2021, and ₦1,000,000 in 2022, despite declaring significantly higher annual incomes.
For instance, in 2022, he declared an annual income exceeding ₦6.5 million.
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.
The notice indicated that Melaye’s total tax liabilities for 2023 and 2024 were assessed at ₦234,896,000.00 and ₦274,712,000.00, respectively.
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 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 regarding your tax liabilities for the years under review.
“Accordingly, your tax liability has been assessed at ₦234,896,000.00 and ₦274,712,000.00 for the periods 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 underpayment for the 2020, 2021, and 2022 years of assessment, during which payments of ₦1,000,000.00, ₦120,000.00, and ₦100,000.00 were made, respectively. Notices of additional assessments will be issued upon the conclusion of our review.
“You 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 an 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 FCT-IRS stated.