ABUJA, Nigeria — A magistrate court in the Federal Capital Territory (FCT) has summoned Dino Melaye, a former senator who represented Kogi West, over allegations of failing to pay personal income tax for 2023 and 2024.
The summons, dated Thursday, August 21, 2025, and signed by presiding magistrate Chiemena Nonye-Okoronkwo, directs Melaye to appear before the Wuse Zone II magistrate court on Friday, September 5, 2025.
According to filings from the FCT Internal Revenue Service (FCT-IRS), the former lawmaker also faces questions over underpayments in earlier years.
Records cited by the agency show that Melaye paid N85,000.08 in 2019, N100,000.08 in 2020, N120,000 in 2021, and N1 million in 2022, despite declaring significantly higher earnings.
In 2022, for instance, Melaye declared an annual income exceeding N6.5 million.
The FCT-IRS said an administrative assessment for the 2023 and 2024 tax years was issued on May 23, 2025.
After Melaye failed to respond within 30 days, a “best of judgment” (BOJ) assessment was raised on June 23.
The BOJ notice assessed his liabilities at N234.9 million for 2023 and N274.7 million for 2024.
“Despite reminders and ample time provided, your non-compliance with Section 41 of the Act constitutes a breach of your obligations,” the notice stated.
It added that the Service, acting under Section 54(3) of the Personal Income Tax Act, had proceeded with the assessment and attached computations of the outstanding liabilities.
The notice further indicated that under-declarations and underpayments had been identified in 2020, 2021, and 2022.
The Service said additional notices would follow once its review was concluded.
Melaye has been informed of his right to file objections within 30 days of receipt of the assessment.
“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 FCT-IRS warned.
Melaye has yet to publicly comment on the summons.
