1.
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?
2.
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?
3.
A business partnership operates in Lafiagi. Who is legally responsible for filing the annual tax returns showing the partnership’s profit shares?
4.
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?
5.
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?
6.
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?
7.
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:
8.
As a senior officer, you are required to mentor junior revenue officers. What is the primary focus of an impactful mentor?
9.
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?
10.
What is the constitutional role of the Joint Revenue Board (JRB) in relation to state internal revenue services like KWIRS?
11.
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
12.
As a senior cadre staff member, you represent KWIRS at an interstate event. You are asked about the core operational philosophy or motto of KWIRS. What is the established motto of the Kwara State Internal Revenue Service?
13.
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?
14.
A manufacturing company in Kwara State reports high local sales volume and operational profitability. However, their final tax return shows zero taxable profit because they deducted a massive "management fee" paid to their parent company overseas. As a manager, how should you diagnose and handle this issue?
15.
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?
16.
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?
17.
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?
18.
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?
19.
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?
20.
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
21.
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?
22.
The Central Bank raises interest rates, making it very difficult for commercial banks to lend money to small and medium businesses (SMEs). How should a KWIRS manager adjust the short-term revenue projections for the state?
23.
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?
24.
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?
25.
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?
26.
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?
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.
Your unit has a reputation for working in silos, where information is not shared between sub-teams. To build team cohesion, you should:
29.
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?
30.
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?
31.
A business in Ilorin owes ₦5,000,000 in back taxes. The owner offers to pay ₦2,000,000 immediately if KWIRS agrees to waive the remaining ₦3,000,000 balance to close the file. As a manager, which action aligns with standard revenue procedures?
32.
Word Misuse/Spelling: Choose the sentence that uses the correct words without spelling errors.
33.
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?
34.
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?
35.
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:
36.
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?
37.
What is the VAT rate applicable on sale of building or rent of building:
38.
Punctuation & Syntax: Choose the correctly punctuated sentence:
39.
Antonyms: Select the word opposite in meaning to the underlined word: 'The company’s tax returns were filled with spurious claims regarding operational losses.'
40.
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:
41.
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?
42.
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?
43.
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?
44.
Idiomatic Expression: When an executive summary states that a project is 'on the back burner,' it means the project has been:
45.
Grammar & Concord: Choose the option that fills the blank correctly: 'The management team, along with the Executive Chairman, __________ currently reviewing the monthly revenue reports.'
46.
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?
47.
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?
48.
Your unit has been tasked with bringing a highly uncooperative community market into the tax net. Previous aggressive enforcement led to protests. What alternative qualitative strategy would you propose?
49.
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?
50.
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?