
A magistrate court in Abuja has summoned Dino Melaye, former senator representing Kogi West, over alleged failure to pay his personal income tax for 2023 and 2024, alongside under-declarations in previous years.
The criminal summons, dated August 21, 2025, requires Melaye to appear before the court in Wuse Zone II on September 5.
According to reports, the Federal Capital Territory Internal Revenue Service (FCT-IRS) accused the former lawmaker of gross underpayment of his tax liabilities despite publicly declaring much higher earnings.
The agency said Melaye paid only ₦85,000.08 in 2019, ₦100,000.08 in 2020, ₦120,000 in 2021, and ₦1,000,000 in 2022, while declaring an income of more than ₦6.5 million in 2022 alone.
On May 23, 2025, the FCT-IRS issued an administrative assessment covering 2023 and 2024. After Melaye failed to respond within 30 days, the agency raised a Best of Judgment Assessment on June 23.
His tax liabilities were pegged at ₦234,896,000 for 2023 and ₦274,712,000 for 2024.
Officials said several attempts to serve him personally failed, leading to the pasting of notices at his Maitama residence on July 9.
The agency accused him of breaching Section 41 of the Personal Income Tax Act, warning that unless he raises a valid objection or clears the liabilities, the assessment would become final and enforceable.
The FCT-IRS also disclosed that under-declarations were identified in Melaye’s filings for 2020, 2021, and 2022, adding that fresh notices will follow the conclusion of its review.
Melaye, who once chaired the Senate committees on FCT and aviation, was the Peoples Democratic Party (PDP) candidate in the November 2023 Kogi governorship election, where he lost to Usman Ododo of the All Progressives Congress (APC).