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Dino Melaye Summoned to Court Over Alleged Multi-Year Tax Evasion

Dino Melaye Summoned to Court Over Alleged Multi-Year Tax Evasion

By Joseph Iyaji | Akahi News

Former Senator representing Kogi West, Dino Melaye, has been summoned to appear before a Federal Capital Territory (FCT) Magistrate Court over alleged failure to pay his mandatory personal income tax for 2023 and 2024, as well as underpayment of taxes between 2020 and 2022.

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Court Summons and Alleged Tax Liabilities

The criminal summons, dated August 21, 2025, requires Melaye to appear before the Magistrate Court at Wuse Zone II, Abuja, on September 5, 2025.

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According to the FCT Internal Revenue Service (IRS), Melaye paid N85,000.08 in 2019, N100,000.08 in 2020, N120,000 in 2021, and N1,000,000 in 2022, despite declaring much higher incomes. For instance, in 2022, he declared an annual income of over N6.5 million.

The IRS said an administrative assessment for 2023 and 2024 was issued on May 23, 2025. When Melaye failed to respond within 30 days, a notice of best judgment assessment was issued on June 23, 2025. Attempts to deliver the notice personally were unsuccessful, prompting officials to paste it on the gate of his Maitama residence on July 9, 2025.

The notice assessed his total tax liabilities at N234,896,000 for 2023 and N274,712,000 for 2024.

IRS Cites Breach of Tax Obligations

The FCT-IRS stated:

β€œDespite reminders and ample time provided, your non-compliance with Section 41 of the Act constitutes a breach of your obligations. Consequently, the 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 object within 30 days or provide supporting documents would result in the assessment becoming final and enforceable, with recovery proceedings to follow.

Political Background

Melaye, a former member of both the Senate and the House of Representatives, previously chaired the Senate Committee on FCT and briefly led the Senate Committee on Aviation. He contested as the Peoples Democratic Party (PDP) candidate in the November 11, 2023, Kogi State governorship election.

The case has stirred public attention, with analysts noting its potential implications for political accountability and compliance with tax laws.

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Document titled 'Summon to Defendant' issued by the FCT Internal Revenue Service to Dino Melaye regarding tax evasion, including details of court appearance and tax obligations.
Notice of best judgment assessment for tax liabilities issued to Senator Dino Melaye by the Federal Capital Territory Internal Revenue Service, detailing unpaid personal income tax for 2023 and 2024, along with previous underpayments.

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A person holding a tax assessment notice from the FCT-IRS in front of a decorative shield marked 'SDM'.
A tax clearance certificate issued by the Federal Capital Territory Internal Revenue Service for Dino Melaye, detailing income tax assessments from 2019 to 2021, including taxable income and taxes paid.

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