1.
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?
2.
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?
3.
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?
4.
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?
5.
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?
6.
As a senior officer, you are required to mentor junior revenue officers. What is the primary focus of an impactful mentor?
7.
A business partnership operates in Lafiagi. Who is legally responsible for filing the annual tax returns showing the partnership’s profit shares?
8.
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
9.
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?
10.
During a high-stakes meeting, a taxpayer aggressively accuses your team of corruption and incompetence. An emotionally intelligent leader would FIRST
11.
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?
12.
Word Misuse/Spelling: Choose the sentence that uses the correct words without spelling errors.
13.
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?
14.
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?
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.
A junior staff member suggests an alternative strategy to verify small business earnings that contradicts your long-standing method. What should you do?
17.
Idiomatic Expression: When an executive summary states that a project is 'on the back burner,' it means the project has been:
18.
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?
19.
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?
20.
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?
21.
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?
22.
Your unit has a reputation for working in silos, where information is not shared between sub-teams. To build team cohesion, you should:
23.
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?
24.
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?
25.
Grammar & Concord: Choose the option that fills the blank correctly: 'The management team, along with the Executive Chairman, __________ currently reviewing the monthly revenue reports.'
26.
Under Section 28 of the Kwara State Revenue Administration Law No. 6 of 2015 (as amended), once a corporate taxpayer in Ilorin files a formal objection against a KWIRS best-of-judgment tax assessment, what is the statutory timeline within which they must settle any mutually agreed revised assessment?
27.
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?
28.
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
29.
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?
30.
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?
31.
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?
32.
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?
33.
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?
34.
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?
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.
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?
37.
Sentence Correction: Identify the sentence that is grammatically correct and appropriate for formal corporate communication
38.
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?
39.
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?
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.
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?
42.
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?
43.
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:
44.
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?
45.
Complete the logical sequence of numbers: 3, 8, 15, 24, 35, (...). What number should come next?
46.
What is the primary objective of the structural autonomy granted to KWIRS away from the traditional Ministry of Finance setup?
47.
Punctuation & Syntax: Choose the correctly punctuated sentence:
48.
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?
49.
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?
50.
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?