1.
A business partnership operates in Lafiagi. Who is legally responsible for filing the annual tax returns showing the partnership’s profit shares?
2.
You are passed over for a promotion that you strongly felt you deserved. You feel highly frustrated and disappointed. An emotionally intelligent response would be to
3.
One of your team members consistently submits incomplete work, forcing other colleagues to redo it. You need to provide constructive feedback. What is the best way to deliver this emotionally intelligent feedback?
4.
Antonyms: Select the word opposite in meaning to the underlined word: 'The company’s tax returns were filled with spurious claims regarding operational losses.'
5.
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
6.
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?
7.
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?
8.
A transport company operates inter-state buses from Ilorin to Kaduna. The company pays various road taxes. According to the Taxes and Levies (Approved List for Collection) Act, which tier of government collects registration fees for motor vehicles?
9.
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
10.
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?
11.
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?
12.
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?
13.
A major logistics hub in Kwara State claims it does not need to pay stamp duties on its physical receipts because transactions are done electronically. The NTA 2025 provides that electronic receipts for duties above a certain threshold attract an Electronic Money Transfer Levy (EMTL) of:
14.
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?
15.
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?
16.
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?
17.
What is the VAT rate applicable on sale of building or rent of building:
18.
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?
19.
A taxpayer pays his tax liability but disagrees with the assessment. He wishes to prevent accumulation of interest and penalties while appealing to the Tax Appeal Tribunal. What must he do?
20.
Punctuation & Syntax: Choose the correctly punctuated sentence:
21.
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?
22.
A corporate body defaults on its Capital Gains Tax (CGT) obligations after selling a commercial property in Ilorin. CGT rate on the gains from the disposal of such assets in Nigeria is currently pegged at what percentage?
23.
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?
24.
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?
25.
Your unit is given an urgent target to audit twenty complex files within three days. This requires your staff to work extra hours. How do you motivate them?
26.
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:
27.
A company makes a payment to a non-resident individual who performed online consultancy services for an entity inside Kwara State. Which tax regime captures this under modern Nigerian law?
28.
The tax exempt on first NGN800,000 was introduced in the new NTA to technically replace which of the following?
29.
Synonyms: Select the word closest in meaning to the underlined word: 'The service aims to eradicate fraudulent tax practices across all local governments.'
30.
A multinational firm establishes an agricultural processing plant in Kwara State with plan to claim Pioneer Status. However, Pioneer Status Incentives has been replaced by the NTAA 2025 by which of the following incentive?
31.
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?
32.
Grammar & Concord: Choose the option that fills the blank correctly: 'The management team, along with the Executive Chairman, __________ currently reviewing the monthly revenue reports.'
33.
During a high-stakes meeting, a taxpayer aggressively accuses your team of corruption and incompetence. An emotionally intelligent leader would FIRST
34.
Word Misuse/Spelling: Choose the sentence that uses the correct words without spelling errors.
35.
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?
36.
Sentence Correction: Identify the sentence that is grammatically correct and appropriate for formal corporate communication
37.
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?
38.
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.
39.
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?
40.
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
41.
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?
42.
A real estate developer rents out mini-flats in Omu-Aran. The withholding tax rate applicable to rent payable to an individual taxpayer under state jurisdiction is:
43.
Complete the logical sequence of numbers: 3, 8, 15, 24, 35, (...). What number should come next?
44.
An automated audit flags an underpayment of Withholding Tax from a transaction done 5 years ago. The taxpayer claims the statutory period for auditing has passed. In cases of proven fraud, willful default, or tax evasion, what is the statute of limitation for a tax audit?
45.
Your unit has a reputation for working in silos, where information is not shared between sub-teams. To build team cohesion, you should:
46.
As a senior officer, you are required to mentor junior revenue officers. What is the primary focus of an impactful mentor?
47.
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?
48.
A professional consultant registered as a sole proprietor in Omu-Aran earns a gross income of ₦4,500,000 in a tax year. In computing his Personal Income Tax liability, What are the available relieve that can be applied before arriving at his taxable income?
49.
An audit team discovers that a taxpayer deliberately deflated his reported earnings to pay less tax. This illegal practice of minimizing tax liability through fraudulent misrepresentation is legally termed as:
50.
A contractor executes a project for a ministry in Ilorin. The ministry deducts Withholding Tax (WHT) from the contract payment. If the contractor is an enterprise (unincorporated business), to which tax authority should this WHT be remitted?