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

Prepare for the upcoming recruitment examinations by practicing old Federal Inland Revenue Service (FIRS) aptitude test questions and answers. The download is free and in PDF format.

Working through previous questions and answers might help you gain confidence and raise your chances of success.

The FIRS Aptitude Test is a computer-based assessment (CBA) with multiple-choice questions.

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

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

FIRS Past Questions and Answers PDF Download:

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Wishing you good luck!

PS: These are sample questions from FIRS that are likely to appear on the test.

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