Product Description
Year 2025 Up To Date Copy For the Aptitude Test, Computer Based Test (CBT) & Online Assessment:
Download the complete up to date FIRS recruitment exam past questions in PDF and pass the upcoming Federal Inland Revenue Service computer based test – cbt with ease. Since questions are usually repeated from past job aptitude test, candidates who prepare for the test with our FIRS past questions will definitely have edge over others.
Federal Inland Revenue Service (FIRS) Past Questions and Answers
Our updated FIRS recruitment exam past questions and answers are resource materials compiled in downloadable PDF to help job seekers soundly prepare for their job aptitude test. Federal Inland Revenue Service job test is not to be taken for granted as the exam is not a walk-over at all. However, the very simple secret of passing the cbt test is to study their past questions papers ahead of the exam because FIRS do repeat questions from their past job test making the exam as easy as ABCD.
FIRS Computer Based Test (CBT) Questions for Various Positions
This complete updated Federal Inland Revenue Service past questions and answers were compiled differently by our HR personnel for different positions. When you place an order, ensure you let us know the position you applied for to enable us send you the right material that will be helpful to you in your cbt.
Some of the positions for which you can get our FIRS exam materials but not limited to these ones for experienced hire and graduate trainee positions are:
- Tax Officer I
- Tax Officer II,
- Assistant Manager, Tax (Investigation)
- Deputy Manager, Tax (Investigation)
- Assistant Manager, PRS (Research)
- Deputy Manager, PRS (Research)
- Assistant Manager, Public Relations
- Deputy Manager, Public Relations
- Assistant Manager, ICT (Cybersecurity & AI Management)
- Deputy Manager, ICT (Cybersecurity & AI Management)
- Assistant Manager, PRS (Risk Management)
- Deputy Manager, PRS (Risk Management)
Note: Tax Officer I & II are for graduate trainee and we have a dedicated FIRS past questions and answers materials for those graduate trainee positions while the other positions are for experienced hire and we also have various FIRS materials for those positions.
FIRS Exam Format
Knowing the recruitment exam format of Federal Inland Revenue Service is the first step to take toward passing the computer based test. Below is the format of FIRS jo aptitude test, but for a better understanding of the exam format we strongly recommend you download the complete up to date PDF version of the material.
- FIRS based current affair
- General current affair
- Mathematics / numerical reasoning
- English / verbal reasoning
- Account / Taxation questions
- Professional based questions (for experienced hire)
- General paper
Sample Questions and Answers For Federal Inland Revenue Service Job CBT Test
Below are some few FIRS sample questions and and answers to give candidates a clue as to what to expect in the ever difficult recruitment examination.
Current Affair / General Paper Questions and Answers
1. Who is the executive chairman for Federal Inland Revenue Service?
A. Zaccheus Adedeji
B. Amina K. Ado
C. Kabir Abba
D. Engr. Sarki Auwalu
Correct Answer: A
2. What year was Federal Inland Revenue Service founded?
A. 1940
B. 1941
C. 1942
D. 1943
Correct Answer: D
3. Prior to the establishment of FIRS, assessing, collecting and accounting for tax and other revenues were handled by ______?
A. the federal government itself
B. the Inland Revenue Department of British West Africa
C. the West Africa Revenue Centre
D. British Revenue and Taxation Department
Correct Answer: B
4. The body created by the federal government to ensure excellent service delivery in the public sector is called ___________?
A. SERVICOM
B. ICPC
C. EFCC
D. ANTISERV
Correct Answer: A
5. Where is the headquarters of FIRS?
A. Lagos
B. Kaduna
C. Abuja
D. Rivers
Correct Answer: C
6. FIRS manages the tax and revenue of ______?
A. federal and state government
B. state government only
C. federal, state and local government
D. federal government only
Correct Answer: D
7. What is the relationship between the Federal Inland Revenue Service and the Central Bank of Nigeria?
A. The Governor of the Central Bank of Nigeria is the overall chairman of FIRS
B. The Chairman of FIRS directly report to the Governor of the Central Bank of Nigeria
C. The FIRS chairman is part of the management board of the Central Bank of Nigeria
D. The Governor of the Central Bank of Nigeria is part of the management board of FIRS
Correct Answer: D
8. What is Tax Evasion?
A. Paying tax regularly in full
B. Paying inaccurate tax or not paying all
C. Fine for not paying tax
D. exemption for tax
Correct Answer: B
9. The first known taxation occurred in which of the countries below?
A. The United States of America
B. The United Kingdom
C. Israel
D. Egypt
Correct Answer: D
10. What is the full meaning of TIN?
A. Tax Identification Number
B. Taxation Identity Number
C. Taxpayer Identification Number
D. Taxpayer Identity Number
Correct Answer: C
Mathematics / Numerical Reasoning Questions and Answers
1). How many two-digit numbers satisfy this property. : The last digit (unit’s digit) of the square of the two-digit number is 8?
A. 1
B. 2
C. 3
D. None of the above
Correct Answer: D
Solution:
A number ending in 8 can never be a perfect square.
2.) What percentage of the numbers from 1 to 50 have squares that end in the digit 1 ?
A. 1%
B. 5%
C. 20%
D. 11%
Correct Answer: C
Solution:
The squares of numbers having 1 and 9 as the unit’s digit end in the digit 1.
Such numbers are,
1,9,11,19,21,29,31,39,41,49 i.e.,
There are 10 such numbers.
∴Required percentage
=(10/50×100)%
=20%
3). In one hour, a boat goes 11 km/hr along the stream and 5 km/hr against the stream. The speed of the boat in still water (in km/hr) is:
A. 3 kmph
B. 5 kmph
C. 8 kmph
D. 9 kmphr
Correct Answer: C
Solution:
Speed in still water
= 1/2(11 + 5) kmph
= 8 kmph
4). If a man were to sell his chair for ₦720, he would lose 25%. To gain 25% he should sell it for:
A. ₦1,200
B. ₦1,000
C. ₦960
D. ₦900
Correct Answer: A
Solution:
Let the Cost price of the Chair is X.
SP = X – 25% of X
720 = 0.75X
X = 960
CP = ₦960
So, To gain 25%, SP would be
= 960 + 25% of 960 =₦1200
5). If 10 men or 20 boys can make 260 mats in 20 days, then how many mats will be made by 8 men and 4 boys in 20 days?
A. 260
B. 240
C. 280
D. 520
Correct Answer: A
Solution:
10 men = 20 boys
→1 men = 2 boys
8 men = 2 × 8 boys = 16 boys
Then,
(16 boys + 4 boys) = 20 boys can make 260 mats in 20 days
Now,
It can be calculated by work equivalence method:
20 × 260 × 20 = x × 20 × 20
x = 260 mats
Tax / Account Questions and Answers
1). What percent of a capital gain would be the tax if an investor who is in the 28 percent tax bracket held the property for 12 1/2 months?
A. 12 1/2 %
B. 20%
C. 25%
D. 28%
Correct Answer: B
Solution:
If an investor is in the 28 percent tax bracket and holds the property for 12 1/2 months, the tax on the capital gain would be 20 percent. This can be calculated by taking 28 percent of the capital gain and multiplying it by 12.5/12, which results in 20 percent.
2). Alhaji Adamu, who paid ₦47,000 for a property, has since refinanced the property. The present balance on the mortgage is ₦128,000. If Alhaji Adamu sold the property for ₦95,000, what would be the tax consequence of the sale?
A. Alhaji Adamu would have a loss of ₦33,000
B. Alhaji Adamu would have a gain of ₦48,000
C. Alhaji Adamu would have a gain of ₦81,000
D. Alhaji Adamu would have a gain of ₦128,000
Correct Answer: B
Solution:
Since Alhaji Adamu sold the property for ₦95,000 and the present balance on the mortgage is ₦128,000, it means that Alhaji Adamu would have a gain of ₦48,000. This is calculated by subtracting the original purchase price of ₦47,000 from the selling price of ₦95,000. The remaining mortgage balance does not affect the gain in this scenario.
3). Which of the following is/are the nature of the power of taxation?
I. It is an inherent attribute of sovereignty.
II. It is legislative in character.
III. It is regarded as comprehensive, unlimited, plenary and supreme.
A. I and II only.
B. I only.
C. II and III only.
D. I and III only.
Correct Answer: A
4). Which of the following statements on construction of tax laws is false?
A. A statute will not be construed as imposing a tax unless it does so clearly, expressly and unambiguously.
B. In case of doubt, it is construed most strongly against the Government, and liberally in favor of the taxpayer.
C. Tax laws are special laws and prevail over a general law.
D. The retroactive application of tax laws is not permitted.
Correct Answer: D
5). A company has initiated the process of selling unproductive land representing 5% of its total assets and using the proceeds to buy back its ordinary shares. Holding other factors constant, these actions by the company will most likely result in a:
A. higher ROE
B. higher operating margin
C. lower sustainable growth
D. lower financial leverage
Correct Answer: A
6). Which of the following statements about the yield-to-maturity is true?
A. Discounting all cash flows of a bond with the bond’s yield-to-maturity only gives
us the correct price if we have a flat term structure of interest rates.
B. The yield-to-maturity is upwards sloping.
C. None of the statements are true.
D. The yield-to-maturity is always a spot rate.
Correct Answer: C
ICT / Cyber Security / AI Questions and Answers
2). Which of the following items is not used in Local Area Networks (LANs)
A. Computers
B. Modem
C. Printer
D. Cable
Correct Answer: B
3. How many types of scanning are available in cyber security is?
A. 1
B, 2
C. 3
D. 4
Correct Answer: C
4.) What is transformed using cipher algorithms IN Cyber Security?
A. Scalar text
B. Complex text
C. Plain text
D. Hypertex
Correct Answer: C
5. An AI technique that allows computers to understand associations and relationships between objects and events is called:
A. pattern matching
B. cognitive science
C. relative symbolism
D. heuristic processing
Correct Answer: A
6.). The field that investigates the mechanics of human intelligence is:
A. history
B. cognitive science
C. psychology
D. sociology
Correct Answer: B
PLEASE NOTE
The sample questions and answers above were drawn from both graduate trainee positions and experience hire positions. Ensure you let us know the position you applied for when placing your order as the materials are compiled separately for various department.
Again, the above FIRS sample questions / answers is just to give you a clue as to what to expect in the cbt test, for a more in-depth preparation, we strongly recommend you purchase our complete up to date PDF version of FIRS recruitment exam past questions and answers.
These are the only few sample questions we are able able to give for now, however we have questions for all the departments, so the pdf materials are well loaded with all you need to pass the exam.
This past questions and answers material was last updated this year 2025 for the written exams, online Assessment, Computer Based Test.
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