By John Ogunsemore
A Magistrate’s Court in the Federal Capital Territory (FCT) has summoned former Kogi West senator, Dino Melaye, over alleged tax evasion to the tune of N500 million.
Magistrate Chiemena Nonye-Okoronkwo issued the summons on August 21, 2025, after the FCT Internal Revenue Service instituted a suit against the ex-lawmaker.
The service alleged that, besides failing to pay his personal income taxes in 2023 and 2024, Melaye also underpaid in 2020, 2021, and 2022.
Melaye is to appear before the court on September 5, 2025.
The FCT-IRS stated that Melaye only paid N85,000.08 in 2019, N100,000.08 in 2020, N120,000 in 2021, and N1,000,000 in 2022, despite declaring higher incomes.
The service cited records that showed, for instance, that Melaye earned N6.5 million in 2022.
The FCT-IRS said an administrative assessment was issued for 2023 and 2024 on May 23, 2025.
But after Melaye failed to respond within 30 days, a notice of best of judgment (BOJ) assessment was issued on June 23.
According to the notice, Melaye’s total tax liabilities for 2023 were assessed at N234,896,000.00 and for 2024 at N274,712,000.00.
The 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 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 an objection within the stipulated period will result in the assessment being deemed final and conclusive, and recovery proceedings will be initiated without further notice.”
