A former senator representing Kogi West Senatorial District, Dino Melaye, has been dragged before a Federal Capital Territory (FCT) Magistrate Court over alleged evasion of ₦509.6 million in personal income taxes for 2023 and 2024.
According to filings, the FCT Internal Revenue Service (FCT-IRS) accused Mr. Melaye of failing to pay his assessed Personal Income Tax of ₦234.9 million (2023) and ₦274.7 million (2024), totaling ₦509,608,000.00.
Past Underpayments
In addition to the recent assessments, FCT-IRS said Mr. Melaye underpaid his taxes in 2020, 2021, and 2022.
- In 2019, while still in the Senate, he declared ₦1,258,334 in income but paid only ₦85,000.08 in tax.
- In 2020, he declared ₦1,383,334 but remitted just ₦100,000.08.
- In 2021, he declared ₦1,550,000 but paid ₦120,000.
- In 2022, despite declaring ₦6,541,666.67, he paid only ₦1,000,000.
Summons and Legal Action
A criminal summons dated 21 August 2025 compels Mr. Melaye to appear before the court in Wuse Zone II, Abuja, on 5 September 2025.
FCT-IRS said it had conducted an administrative assessment of his tax liabilities, and after receiving no response within 30 days, issued a Best of Judgment (BOJ) Assessment on 23 June 2025. When he allegedly evaded service, officials pasted the notice on his Maitama residence on 9 July 2025.
In its notice, the Service stated:
“Despite reminders and ample time provided, your non-compliance with Section 41 of the Act constitutes a breach of your obligations. Consequently, the Federal Capital Territory Internal Revenue Service (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.”
Possible Penalties
Under the Personal Income Tax Act (PITA) 2011 (as amended), failure to file returns, under-declaration, or outright evasion attracts heavy fines and recovery of unpaid sums. Defaulters may also face criminal prosecution.
If convicted, Mr. Melaye risks paying not only the ₦509.6m assessed for 2023–2024, but also additional liabilities for earlier years, plus penalties and interest charges, which could raise his total debt substantially.
Political Background
Mr. Melaye, a former chairman of the Senate Committee on FCT, contested the November 2023 Kogi State governorship election under the Peoples Democratic Party (PDP).
Attempts to reach him on Wednesday were unsuccessful, as he did not respond to multiple calls from reporters.