1.
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?
2.
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?
3.
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?
4.
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?
5.
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?
6.
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?
7.
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
8.
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?
9.
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?
10.
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?
11.
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?
12.
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:
13.
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?
14.
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?
15.
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:
16.
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?
17.
A junior staff member suggests an alternative strategy to verify small business earnings that contradicts your long-standing method. What should you do?
18.
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?
19.
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?
20.
Grammar & Concord: Choose the option that fills the blank correctly: 'The management team, along with the Executive Chairman, __________ currently reviewing the monthly revenue reports.'
21.
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?
22.
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?
23.
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?
24.
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?
25.
As a senior officer, you are required to mentor junior revenue officers. What is the primary focus of an impactful mentor?
26.
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?
27.
Sentence Correction: Identify the sentence that is grammatically correct and appropriate for formal corporate communication
28.
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?
29.
If the Kwara State Government plans an ambitious infrastructure drive funded by projected IGR, a KWIRS manager must perform a sensitivity analysis on the revenue model. What is the primary purpose of this analysis?
30.
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?
31.
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:
32.
During a high-stakes meeting, a taxpayer aggressively accuses your team of corruption and incompetence. An emotionally intelligent leader would FIRST
33.
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?
34.
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?
35.
What is the VAT rate applicable on sale of building or rent of building:
36.
The tax exempt on first NGN800,000 was introduced in the new NTA to technically replace which of the following?
37.
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?
38.
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:
39.
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?
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.
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?
42.
A business partnership operates in Lafiagi. Who is legally responsible for filing the annual tax returns showing the partnership’s profit shares?
43.
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?
44.
Synonyms: Select the word closest in meaning to the underlined word: 'The service aims to eradicate fraudulent tax practices across all local governments.'
45.
Antonyms: Select the word opposite in meaning to the underlined word: 'The company’s tax returns were filled with spurious claims regarding operational losses.'
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.
Word Misuse/Spelling: Choose the sentence that uses the correct words without spelling errors.
48.
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?
49.
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?
50.
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?