
Federal Inland Revenue Services (FIRS) Recruitment Test Study Questions and Answers
Sample Question 1
1. There are so many iconic buildings in London that you __________ come across some architectural classic if you just walk around for a bit.
A invariably
B stubbornly
C innocently
D persistently
2. Everyone knows that if you ___ your mortgage payments, then the bank will repossess.
A fall through
B fall back on
C fall behind on
D fall out with
3. Put these numbers in order of magnitude from smallest to biggest:0.5 0.03
1 0.1 1.5 0.3 0.55 0.05
A. 0.03 0.05 0.1 0.3 0.5 0.55 1 1.5
B. 0.03 0.05 0.1 0.3 0.5 0.55 1.5 1
C. 0.05 0.03 0.1 0.3 0.5 0.55 1 1.5
D. 0.03 0.05 0.3 0.1 0.5 0.55 1 1.5
Sample Question 2
4. Two numbers are such that twice the smaller number exceeds twice the greater one by 18 and 1/3 rd of the smaller and 1/5 th of the greater number are together. What are the numbers ?
A. 36
B. 45 & 50
C. 41 & 55
D. None of the above
5. Y is older than X by 7 years , 15 years back x's age was ¾ of Y's age what are their present age ?
A. 36 & 43
B. 43 twice
C. 50 & 40
D. 47 & none other
6. A number consisting of 2 digits is 4times the sum of the digits and if 27 is added to it, the digits are reversed. What is the number?
A. 63
B. 36
C. 60
D. 35
Sample Question 3
7. What does the green colour in Nigerian flag represent?
A. Forests and abundant natural wealth of Nigeria
B. Peace
C. Fertility
D. Temperate climate
8. The Mambila plateau is located in which state?
A. Plateau
B. Taraba
C. Niger
D. Bauchi
9. One of these was in existence before the outbreak of the second world war
A. The OAU
B. The League of Nations
C. The UNO
D. The Commonwealth of Nations
Sample Question 4
10. Aremu pays N16,000 in tax deductible property taxes. Aremu's marginal tax rate is 25%, effective tax rate is 20% and average rate is 22%. Assuming that Aremu uses itemized deduction for other reasons anyways, her tax savings from paying the property tax is
A) N3,200
B) N3,520
C) N4,000
D) N8,000
11. The following are the requisites in order that claims against the decedent's estate may be deductible, except:
A. They must be existing against the estate;
B. They must be reasonably certain as to amounts;
C. They must have been prescribed;
D. They must be enforced by the claimants.









