A magistrate court in the Federal Capital Territory (FCT) has issued a summons to Dino Melaye, former senator representing Kogi West, over allegations of failing to pay his personal income tax for 2023 and 2024.
The summons, signed by Presiding Magistrate Chiemena Nonye-Okoronkwo on August 21, directs Melaye to appear before the court in Wuse Zone II on September 5.
According to the FCT Internal Revenue Service (FCT-IRS), Melaye also has outstanding cases of underpayment in previous years. Records cited by the agency indicate that he paid N85,000.08 in 2019, N100,000.08 in 2020, N120,000 in 2021, and N1 million in 2022, despite declaring much higher annual incomes.
In 2022 alone, the former lawmaker was said to have declared earnings of over N6.5 million, while his tax payment for that year stood at just N1 million.
The revenue agency explained that an administrative assessment was issued on May 23, 2025, for the 2023 and 2024 tax years. After Melaye failed to respond within 30 days, a Best of Judgment (BOJ) assessment was raised on June 23, pegging his liabilities at N234.9 million for 2023 and N274.7 million for 2024.
The notice from FCT-IRS, seen by reporters, 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.”
It further warned that failure to pay or object with proof within 30 days would make the assessment final and conclusive, paving the way for recovery proceedings.
The agency also noted that additional notices for the years 2020, 2021, and 2022 would be issued after further review of Melaye’s under-declarations.
