1.
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?
2.
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?
3.
Sentence Correction: Identify the sentence that is grammatically correct and appropriate for formal corporate communication
4.
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?
5.
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?
6.
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?
7.
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?
8.
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:
9.
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?
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.
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?
12.
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?
13.
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?
14.
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.
15.
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?
16.
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:
17.
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?
18.
Idiomatic Expression: When an executive summary states that a project is 'on the back burner,' it means the project has been:
19.
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?
20.
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?
21.
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
22.
A business partnership operates in Lafiagi. Who is legally responsible for filing the annual tax returns showing the partnership’s profit shares?
23.
What is the constitutional role of the Joint Revenue Board (JRB) in relation to state internal revenue services like KWIRS?
24.
Word Misuse/Spelling: Choose the sentence that uses the correct words without spelling errors.
25.
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?
26.
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?
27.
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
28.
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?
29.
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?
30.
The tax exempt on first NGN800,000 was introduced in the new NTA to technically replace which of the following?
31.
As a senior officer, you are required to mentor junior revenue officers. What is the primary focus of an impactful mentor?
32.
What is the VAT rate applicable on sale of building or rent of building:
33.
A junior staff member suggests an alternative strategy to verify small business earnings that contradicts your long-standing method. What should you do?
34.
During a high-stakes meeting, a taxpayer aggressively accuses your team of corruption and incompetence. An emotionally intelligent leader would FIRST
35.
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?
36.
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?
37.
Complete the logical sequence of numbers: 3, 8, 15, 24, 35, (...). What number should come next?
38.
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?
39.
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?
40.
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?
41.
Punctuation & Syntax: Choose the correctly punctuated sentence:
42.
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?
43.
Executive Phrasal Verbs: To 'defer' a scheduled tax audit meeting means to:
44.
Your unit has a reputation for working in silos, where information is not shared between sub-teams. To build team cohesion, you should:
45.
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:
46.
Antonyms: Select the word opposite in meaning to the underlined word: 'The company’s tax returns were filled with spurious claims regarding operational losses.'
47.
Grammar & Concord: Choose the option that fills the blank correctly: 'The management team, along with the Executive Chairman, __________ currently reviewing the monthly revenue reports.'
48.
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?
49.
Synonyms: Select the word closest in meaning to the underlined word: 'The service aims to eradicate fraudulent tax practices across all local governments.'
50.
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: