FIRS Aptitude Test Questions and Answers (Sample) – Free PDF

The Federal Inland Revenue Service (FIRS) is a government agency responsible for collecting taxes and ensuring compliance with tax laws in Nigeria. As part of its recruitment process, FIRS conducts an aptitude test to assess the knowledge, skills, and abilities of applicants.

In this article, we will provide sample FIRS aptitude test questions and answers to help you prepare for the exam. We will also provide information on how to download the free PDF version of the sample questions.

Sample Questions and Answers

Here are some sample FIRS aptitude test questions and answers:

English Language

1. What is the synonym of “obfuscate”?
   a) Clarify
   b) Confuse
   c) Simplify
   d) Enlighten
   Answer: b) Confuse
2. Identify the correct sentence:
   a) The manager and the staff is attending the meeting.
   b) The manager and the staff are attending the meeting.
   c) The manager and the staffs are attending the meeting.
   d) The manager and the staffs is attending the meeting.
   Answer: b) The manager and the staff are attending the meeting.

Mathematics

1. If the mean of a set of numbers is 20 and the sum of the numbers is 400, how many numbers are in the set?
   a) 10
   b) 20
   c) 30
   d) 40
   Answer: b) 20
2. A car travels from Lagos to Abuja at an average speed of 60 km/h. If the distance between Lagos and Abuja is 750 km, how many hours did the journey take?
   a) 10 hours
   b) 12 hours
   c) 15 hours
   d) 18 hours
   Answer: b) 12 hours

Current Affairs

1. Which country was formerly known as the Gold Coast?
   a) Ghana
   b) Nigeria
   c) Kenya
   d) Uganda
   Answer: a) Ghana
2. Who is the current Chairman of the Federal Inland Revenue Service?
   a) Muhammad Nami
   b) Babatunde Fowler
   c) Ifueko Omogui-Okauru
   d) Tunde Fowler
   Answer: a) Muhammad Nami

General Knowledge on Taxes and Revenues

1. What is the primary function of the Federal Inland Revenue Service?
   a) Managing federal finances
   b) Collecting taxes and ensuring compliance with tax laws
   c) Overseeing state revenues
   d) Regulating banking operations
   Answer: b) Collecting taxes and ensuring compliance with tax laws
2. What is the name of the tax introduced by the Federal Government in 2020 to help fund the budget?
   a) Value Added Tax (VAT)
   b) Pay-As-You-Earn (PAYE)
   c) Tax Identification Number (TIN)
   d) National Housing Fund (NHF)
   Answer: a) Value Added Tax (VAT)

FIRS Past Questions and Answers:

1) Taxes imposed and collected under the consumption tax law are due and payable…

A. On or before the 10th of the month
B. On or before the 10th of the following month
C. On or before the 20th day of each calendar month
D. On or before the 20th day of the following month
E. None of the above

2) The commencement date of the Personal Income Tax Act as amended is…

A. June 4, 2011
B. June 10, 2011
C. June 14, 2011
D. July 14, 2011
E. July 10, 2011

3) Casual leave enjoyed prior to the commencement of annual leave in a particular year may automatically be deducted from the annual leave.

True / False

4) An employee invalidated on medical grounds shall be entitled to the following except:

A. One month notice or salary in lieu of notice
B. Maximum sick leave period for twelve months
C. Payment in lieu of accrued leave and leave allowance
D. Benefits under the agency retirement scheme
E. A lump sum payment from the insurance scheme provided the employee has served for a minimum of five years

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5) The total monthly deductions from all loans excluding rent advance plus tax should not exceed …% of staff monthly gross pay.

A. 30
B. 33 1/3
C. 35
D. 40
E. 60

6) An employee who is on suspension may have his appointment terminated if, within any period of… months he has been guilty on three occasions of committing an offence

A. 3
B. 5
C. 6
D. 9
E. 12

7) The composition of the Disciplinary Committee of LIRS includes all except

A. Director Personal Income Tax
B. Director, Human Resources and Admin
C. Director, Special Duties
D. Director, Internal Audit
E. Board Secretary

8) Given that a car was bought for #475,000 and later sold for #490,000 when the TWDV of the car was #590,375. What is the balancing allowance or charge on the assets?

A. ₦100,375 Balancing charge
B. ₦100,375 Balancing allowance
C. ₦15,000 Balancing allowance
D. ₦15,000 Balancing charge
E. None of the above

9) Mr. Bush received #1,140,000 during the year ended 31st December 2010 for various supplies to companies through local purchase orders. He collected rents of #900,000 during the same year from properties let out to companies. All the payments were made to him after deduction of withholding tax. What is the total amount of withholding taxes suffered by Mr. Bush during the year?

A. ₦810,000
B. ₦57,000
C. ₦147,000
D. ₦457,000
E. ₦50,000

10) What is the partnership computed income or loss?

A. ₦300,000
B. ₦650,000
C. ₦300,000 loss
D. ₦650,000 loss
E. None of the above

11) The following are examples of instruments for ad valorem duties except

A. Bills of exchange
B. Promissory notes
C. Property valuation
D. Policy of life insurance
E. Proxy forms

12) ….. Is a relief granted where the sales proceeds on disposal of a chargeable asset is utilized in the acquisition of a new asset of the same class.

A. Carry forward loss relief
B. Current year loss relief
C. Carrying cost
D. Roll over relief
E. Loss relief

13) Deed of partnership usually contains the following EXCEPT:
A. each partner’s capital contribution.
B. the interest of any to be paid to each partner on his capital.
C. partner’s salaries.
D. profit/loss sharing ratio.
E. partners’ bio data.

14) What is the due date of payment for a self-assessment filer whose accounting date is 30 September?

A. December 31 of same year
B. August 31 of the succeeding year
C. September 30 of the succeeding year
D. March 31 of the succeeding year
E. None of the above

15) The capital allowance granted to companies in agro allied business is …..%

A. 25
B. 662/3
C. 50
D. 100
E. None of the above

16) is the enquiry carried out on a company in order to ascertain any unpaid taxes by the taxpayer resulting from any action of the taxpayer that led to the under assessment of the taxpayer

A. Tax audit
B. Back duty assessment
C. Wilful neglect
D. Fraud
E. None of the above

17) The following does not include the fiscal policy weapon that adjusts the working of an economy on its own except

A. Political stability
B. Automatic stabilizers
C. Debt rescheduling
D. Borrowing
E. Debt conversion

18) involves the examination of the taxpayer’s account, returns in the tax office and not in the taxpayer’s premises

A. Tax audit
B. Tax investigation
C. Field audit
D. Desk audit
E. Statutory audit

19) A transaction on normal open market commercial terms is known as……

A. Artificial transaction
B. Fictitious transaction
C. Open market transaction
D. Arm’s length transaction
E. Accounting transaction

20) A tax which is levied on the value of the product being taxed is known as……

A. Value added tax
B. Consumption tax
C. Excise duties
D. Ad valorem tax
E. Specific tax

21) In respect to settlement, a child is used in the second schedule to PITA to include all the following except

A. Step child
B. Own child
C. Adopted child
D. Illegitimate child
E. Dependent relative child

22) All the following expenses are allowable deductions in ascertaining the income of an individual from trade or business except

A. Research expenses
B. Contribution to pension fund
C. Loss on revaluation of fixed assets
D. Specific provision of bad debts
E. Repairs and maintenance of fixed assets

23) Determine the income of #518,000 tax payable

A. 3,328,000
B. 3,500,000
C. 4,000,000
D. 4,258,334.66
E. 4,378,333.33

24) Which of the following is calculated on a straight line basis?

A. Investment allowance
B. Initial allowance
C. Annual allowance
D. Balancing charge
E. Depreciation

25) For how many days may things distrained be kept before disposal?

A. 60
B. 14
C. 30
D. 7
E. 21

26) Who appoints the Tax Appeal Commissioners for hearing appeals against personal income tax assessment?

A. The President
B. The National Assembly
C. The Minister of Finance
D. Joint Tax Board
E. Chairman of the SIRS

27) How many Tax Appeal Commissioners can form a quorum at any meeting of the Tax Appeal Tribunal?

A. 2
B. 3
C. 4
D. 5
E. 6

28) In what year did Lord Lugard introduce modern income tax in Nigeria?

A. 1904
B. 1914
C. 1918
D. 1924
E. 1928

29) Receipts such as unexpected lucky gifts, bequests, gaming winnings, etc., are referred to as

A. Revenue receipts
B. Windfall receipts
C. Capital receipts
D. Income receipts
E. None of the above

30) Dr. George has been living in Sweden for the past 4 years. He has the following sources of income in Nigeria:
I. Pension payable by Zamfara State
II. Rent from his house in Kano
III. Profit from his hospital in Kaduna
Determine his residence?

A. Kano
B. Zamfara
C. Kaduna
D. FCT
E. Sweden