Court Summons Dino Melaye Over Alleged Multi‑Year Personal Income Tax Default
Former Senator representing Kogi West Senatorial District, Dino Melaye, has been issued with a criminal summons over alleged default in the payment of his mandatory Personal Income Tax for the years 2023 and 2024, as well as alleged underpayment for the assessment years 2020, 2021, and 2022.
The summons, dated 21 August 2025, was issued by a Magistrate Court of the Federal Capital Territory (FCT), sitting at Wuse Zone II, Abuja, directing Melaye to appear before the court on 5 September 2025 to answer to the allegations.
According to the Federal Capital Territory Internal Revenue Service (FCT-IRS), Melaye’s tax remittances over the relevant years fell significantly short of his declared earnings. For 2019, he allegedly paid ₦85,000.08; for 2020, ₦100,000.08; for 2021, ₦120,000; and for 2022, ₦1,000,000, despite declaring much higher income figures.
The Service disclosed, for instance, that in 2022 the former senator declared an annual income in excess of ₦6.5 million, a figure which, according to the FCT-IRS, did not correspond with the amount of tax paid.
An administrative assessment for the 2023 and 2024 tax years was reportedly issued on 23 May 2025. When Melaye allegedly failed to respond within the statutory 30-day period, the Service proceeded to issue a Notice of Best Judgment Assessment on 23 June 2025, in line with applicable provisions of the Personal Income Tax Act.
The revenue agency noted that efforts to serve the notice personally on Melaye, or through an authorised representative, proved unsuccessful. Consequently, on 9 July 2025, the notice was affixed to the gate of his residence in Maitama, Abuja, in accordance with permissible modes of service.
The assessment indicated that Melaye’s total tax liabilities stood at ₦234,896,000 for 2023 and ₦274,712,000 for 2024. The Service asserted that these figures were the outcome of its review of his earnings and remittances.
The FCT-IRS stated that despite repeated reminders and sufficient time afforded to the taxpayer, his alleged non-compliance with Section 41 of the Personal Income Tax Act constituted a breach of statutory obligations. Accordingly, acting under Section 54(3) of the Act, the Service raised the Best Judgment Assessment for the years under review.
The agency further disclosed that it had identified instances of income under-declaration and underpayment for the 2020, 2021, and 2022 years of assessment. Additional notices, it said, would be issued upon the conclusion of its review. The notice also informed Melaye of his right to object to the assessment within 30 days of receipt, provided that such objection stated the grounds and was supported by relevant evidence.
Melaye, a former member of both the Senate and the House of Representatives, previously chaired the Senate Committee on the FCT and briefly headed the Senate Committee on Aviation. He was also the Peoples Democratic Party (PDP) candidate in the 11 November 2023 Kogi State governorship election.
