1.
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?
2.
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?
3.
Your unit has a reputation for working in silos, where information is not shared between sub-teams. To build team cohesion, you should:
4.
Punctuation & Syntax: Choose the correctly punctuated sentence:
5.
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?
6.
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
7.
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?
8.
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?
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.
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.
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?
12.
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?
13.
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?
14.
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?
15.
Word Misuse/Spelling: Choose the sentence that uses the correct words without spelling errors.
16.
A foreign investor asks about the primary economic sectors driving Kwara State's internally generated revenue (IGR). Which sector historically forms a massive anchor for development under the state's strategic growth plans?
17.
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?
18.
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?
19.
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?
20.
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?
21.
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?
22.
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
23.
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?
24.
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?
25.
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?
26.
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?
27.
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?
28.
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:
29.
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?
30.
What is the VAT rate applicable on sale of building or rent of building:
31.
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?
32.
Idiomatic Expression: When an executive summary states that a project is 'on the back burner,' it means the project has been:
33.
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.
34.
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?
35.
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?
36.
Sentence Correction: Identify the sentence that is grammatically correct and appropriate for formal corporate communication
37.
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?
38.
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?
39.
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?
40.
Complete the logical sequence of numbers: 3, 8, 15, 24, 35, (...). What number should come next?
41.
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:
42.
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?
43.
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?
44.
A business partnership operates in Lafiagi. Who is legally responsible for filing the annual tax returns showing the partnership’s profit shares?
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.
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?
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.
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?
49.
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?
50.
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?