Dino Melaye
A Magistrate’s Court in the Federal Capital Territory (FCT) has summoned former Kogi West senator, Dino Melaye, over alleged tax evasion amounting to N500 million.
The summons, issued on August 21, 2025, by Magistrate Chiemena Nonye-Okoronkwo, followed a suit instituted by the Federal Capital Territory Internal Revenue Service (FCT-IRS) against the ex-lawmaker.
The tax authority alleged that Melaye failed to pay his personal income taxes in 2023 and 2024, while underpaying in 2020, 2021, and 2022, despite declaring higher earnings within the same period.
According to court filings, Melaye’s records showed that in 2019 he paid N85,000.08; in 2020, N100,000.08; in 2021, N120,000; and in 2022, N1 million, even though he declared an income of N6.5 million in 2022 alone.
The FCT-IRS said an administrative assessment was raised for 2023 and 2024 on May 23, 2025. However, after Melaye allegedly failed to respond within 30 days, the agency issued a Best of Judgment (BOJ) assessment on June 23.
The notice pegged his tax liabilities at N234,896,000 for 2023 and N274,712,000 for 2024.
Part of the FCT-IRS notice reads:
“Despite reminders and ample time provided, your non-compliance with Section 41 of the Act constitutes a breach of your obligations. Consequently, the Service, 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.”
The agency further noted that it had identified income under-declaration for 2020, 2021, and 2022, adding that notices of additional liabilities would be issued after a full review.
Melaye is expected to appear before the FCT Magistrate’s Court on September 5, 2025, to respond to the allegations.
