A Magistrate Court sitting in the Federal Capital Territory (FCT) has summoned former governorship candidate in Kogi State, Dino Melaye, over an alleged failure to pay his compulsory Personal Income Tax between 2023 and 2024.
The summons which is dated August 21, 2025, was issued by Chiemena Nonye-okoronkwo, the Presiding Magistrate.
Nonye-okoronkwo directed Melaye to appear before the court in Wuse Zone II on September 5.
According to the FCT Internal Revenue Service (FCT-IRS), Melaye also has cases of underpayment for 2020, 2021 and 2022.
Records cited by the agency show that the former lawmaker paid N85,000.08 in 2019, N100,000.08 in 2020, N120,000 in 2021, and N1 million in 2022, despite declaring higher incomes.
In 2022, for instance, Melaye was said to have declared an annual income of over N6.5 million.
The FCT-IRS said an administrative assessment was issued for 2023 and 2024 on May 23, 2025. After Melaye failed to respond within 30 days, a notice of best of judgment (BOJ) assessment was issued on June 23.
The notice pegged Melaye’s 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 seen by TheCable reads.
“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. The computation and assessment are attached for your action.
“Please note that the Service has also identified income under declaration and under payment for the 2020, 2021 and 2022 years of assessment, during which payment of N1,000,000.00, N120,000.00 and N100,000.00 were made respectively. Notices of additional will be issued upon the conclusion of our review.
“You are, hereby, informed that you have the right to object to this assessment within thirty (30) days from the date of receipt of this notice. Any objection must clearly state the grounds of your objection and be substantiated with relevant supporting documents.
“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.”
