Senator Dino Melaye has been dragged to court for alleged evasion of more than N509.6 million in personal income tax liabilities.
Melaye, a former Kogi West Senator, is taken before a Federal Capital Territory Magistrate Court by Federal Capital Territory Internal Revenue Service (FCT-IRS).
Citing the court filings, the former Peoples Democratic Party governorship candidate in Kogi State is accused of failure to pay his mandatory Personal Income Tax for 2023 and 2024, amounting to N234,896,000 and N274,712,000 respectively, cumulatively N509,608,000.00.
The assessment which is made by the Federal Capital Territory Internal Revenue Service (FCT-IRS) has as additions allegations that Melaye underpaid his taxes in 2020, 2021, and 2022.
According to FCT-IRS, records show that while Melaye declared an annual income of N1,383,334 in 2020, N1,550,000 in 2021, and N6,541,666.67 in 2022, he only remitted N100,000.08 in 2020, N120,000 in 2021, and N1,000,000 in 2022.
In 2019, when he was still in the Senate, he reportedly declared N1,258,334 as income but paid only N85,000.08
A criminal summons dated 21 August 2025, has been issued against him, compelling his appearance before the Magistrate Court at Wuse Zone II, Abuja, on 5 September 2025.
The tax authority said it conducted an administrative assessment of Mr Melaye’s tax liabilities for 2023 and 2024, but after he failed to respond within 30 days, it issued a notice of best judgment assessment on June 23, 2025.
The notice, pasted on his Maitama residence on 9 July 2025, after he allegedly evaded service, warned that his non-compliance with Section 41 of the Personal Income Tax Act 2011 constituted a breach of the law.
The FCT-IRS 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.
“Accordingly, your tax liability has been assessed in the sum of N234,896,000.00 and N274,712,000.00 for the period of 2023 and 2024 respectively. Please note that the Service has also identified income under-declaration and underpayment for the 2020, 2021 and 2022 years of assessment. Notices of additional liability will be issued upon conclusion of our review.”
