1.
During a field enforcement exercise, you discover a high-end private hospital operating with large unpaid tax debts. The medical director argues that enforcement actions will disrupt life-saving services. As a manager, what is the most appropriate action?
2.
A retail shop owner sought advice from a KW-IRS revenue officer that she is being charged both Value Added Tax (VAT) and State consumption tax on the same restaurant services. Based on Nigerian judicial precedents regarding double taxation on consumption, which statement is correct?
3.
Synonyms: Select the word closest in meaning to the underlined word: 'The service aims to eradicate fraudulent tax practices across all local governments.'
4.
A taxpayer files returns late due to a minor illness but did not request an extension from the Executive Chairman of KWIRS. What is the statutory rule regarding penalties for late filing of individual tax returns?
5.
Executive Phrasal Verbs: To 'defer' a scheduled tax audit meeting means to:
6.
Antonyms: Select the word opposite in meaning to the underlined word: 'The company’s tax returns were filled with spurious claims regarding operational losses.'
7.
Management requests an innovative solution to curb tax evasion among informal traders in a specific market. Your team brainstorms several risky ideas. How do you handle this as a leader?
8.
A leadership style characterized by setting exceptionally high performance standards and illustrating them by personal example, but which can inadvertently destroy team morale if overused without empathy, is termed as
9.
A technology firm in Ilorin registers its corporate headquarters in a neighboring state with lower tax enforcement. However, all of its physical offices, operations, and employees are located inside Kwara State. To which state should the company remit its employees' PAYE tax?
10.
KWIRS issues a Tax Clearance Certificate (TCC) to a civil servant. By law, a TCC should disclose the taxpayer's financial and tax history for how many immediately preceding years?
11.
An audit reveals a business has not kept proper books of account for 4 years. Under NTA 2025, what is the legal power of a state tax authority regarding assessments when records are missing or incomplete?
12.
Five businesses (A, B, C, D, E) are being ranked on tax compliance. A is more compliant than B. C is more compliant than D. E is less compliant than B but more compliant than C. Which business is the least compliant?
13.
Active vs. Passive Voice: 'The revenue target was met by the Enforcement department within record time.' Which option changes this sentence into the active voice appropriately?
14.
A KWIRS revenue projection model assumes a 90% Collection Efficiency Rate for Withholding Tax (WHT). If the actual year-end data reveals a collection efficiency of only 65%, despite a rising volume of corporate transactions, a manager should diagnose the projection variance as:
15.
Vocabulary Selection: Due to the _________ nature of the financial records presented, the audit team found it impossible to calculate the exact liability of the company.
16.
During a high-stakes meeting, a taxpayer aggressively accuses your team of corruption and incompetence. An emotionally intelligent leader would FIRST
17.
As a newly promoted Assistant Manager, you discover that two senior officers in your unit have an active dispute over task allocation, slowing down revenue report compilation. What is the most effective leadership approach?
18.
You find yourself feeling highly stressed due to multiple overlapping project deadlines from the directorate. To maintain your emotional balance and job efficacy, you should practice
19.
A high-net-worth individual residing permanently in Ilorin receives dividends from a company located in Lagos and rental income from a property in Abuja. Which tax authority is legally empowered to collect the Personal Income Tax (PIT) on his global income?
20.
What is the VAT rate applicable on sale of building or rent of building:
21.
Data analysis reveals that while reported mineral production volumes from artisanal mining sites in Kwara South are surging, the corresponding IGR collected from mining levies has dropped by 45%. What is your next analytical problem-solving step?
22.
A business partnership operates in Lafiagi. Who is legally responsible for filing the annual tax returns showing the partnership’s profit shares?
23.
You made a critical analytical error in a revenue projection report that was already sent to top management. No one has noticed it yet. What does high-level professional integrity and leadership dictate?
24.
A high-ranking state official earns income from a personal farm business in addition to his public office salary. How should his tax liability be treated?
25.
A taxpayer complains that local government revenue officers are harassing him for tenement rates, while KWIRS officers are demanding property taxes. What is the legal framework governing the consolidation of local and state revenue collections in Kwara State?
26.
What is the constitutional role of the Joint Revenue Board (JRB) in relation to state internal revenue services like KWIRS?
27.
Your unit has a reputation for working in silos, where information is not shared between sub-teams. To build team cohesion, you should:
28.
A commercial agricultural business in Edu LGA experiences a flash flood that destroys 60% of its crops. The owners approach KWIRS requesting a complete tax holiday or waiver for the past three tax years. As a Senior Cadre officer, how do you handle this case?
29.
A taxpayer in Ilorin South Local Government area disputes a Best of Judgment (BOJ) assessment served on him by KWIRS. What is the statutory period within which the taxpayer must object to the assessment in writing?
30.
An enterprise operating in Offa fails to remit its employees' Pay-As-You-Earn (PAYE) deductions for the 2025 tax year. Under the Nigeria Tax Act (NTAA) as amended, what is the penalty for failure to remit these deductions within the stipulated time?
31.
You notice that one of your direct subordinates, who used to be a top performer, has shown a significant drop in productivity and looks distracted over the last month. What emotional intelligence competence are you displaying when you schedule a private check-in to understand his challenges?
32.
During a payroll audit of a construction firm, you find they have classified their entire on-site engineering team as "independent contractors" for 3 years, paying them via invoices rather than a standard payroll, thereby deducting no PAYE. What is your correct legal and analytical determination?
33.
A manufacturing company based in the Share area of Kwara State expands its factory. During a tax audit, the company claims Capital Allowance on the new plant and machinery. Which Tier of government administers the Companies Income Tax (CIT) from which this allowance is deducted?
34.
A wealthy citizen utilizes legal loopholes within the Nigeria Tax Act to structure his income in a way that minimizes his tax liability. This practice is known as:
35.
A taxpayer demands that his tax payments be made directly in cash to a field officer to save time. As an Assistant Manager, what is the best administrative response based on modern revenue practices?
36.
You are analyzing a retail store's ledger. The cash sales record shows low revenue, but the inventory tracking sheets show a rapid turnover of high-value goods. What does this qualitative discrepancy suggest, and what is your next analytical step?
37.
You are given the option to choose between a short-term project that brings immediate praise but low long-term value, and a complex project that will take a year to show results but will double state revenue collections permanently. Choosing the latter demonstrates
38.
A private educational institution in Ilorin claims total exemption from all forms of state taxes and levies because it provides public knowledge. Under modern Nigerian tax practice, which income of a school remains taxable?
39.
Word Misuse/Spelling: Choose the sentence that uses the correct words without spelling errors.
40.
If 4 tax auditors can clear 8 tax audit cases in 4 days, how many days will it take 2 tax auditors to clear 4 tax audit cases at the same rate of efficiency?
41.
Sentence Correction: Identify the sentence that is grammatically correct and appropriate for formal corporate communication
42.
Under the Nigerian tax system, when an individual taxpayer objects to an assessment issued by the State Internal Revenue Service, and the dispute cannot be settled administratively, where is the next formal body of appeal?
43.
If a state government introduces an environmental levy on corporate organizations, which legal document must list this levy to ensure it is enforceable and not an illegal tax?
44.
A quarterly KWIRS report shows that while the total value of tax bills sent out met the target, the actual cash collected is 35% lower than expected. As a manager, how should you diagnose the primary cause of this problem?
45.
The tax exempt on first NGN800,000 was introduced in the new NTA to technically replace which of the following?
46.
A new digital tax collection software is introduced by KWIRS management. Your team members are highly resistant, complaining that the old manual system was better. What is your role as a change leader?
47.
When checking how sensitive Kwara State’s PAYE (salary tax) revenue model is to outside risks, which event poses the biggest danger to steady tax collections?
48.
If all corporate bodies pay tax, and ABC Enterprise is not a corporate body, can we logically conclude that ABC Enterprise does not pay tax?
49.
During an assessment exercise, a business in Patigi presents financial statements where personal expenses of the managing director were mixed with business operating costs. As a Senior Cadre officer, under what tax principle will you disallow these personal expenses?
50.
A commercial bank operating a branch in Jebba fails to grant KWIRS access to account details of a tax-evading corporate customer, citing banker-customer confidentiality. What provision empowers the tax authority to demand such information?