If you’re applying for the Federal Inland Revenue Service (FIRS) Recruitment 2025/2026, congratulations! But to stand out from thousands of applicants, you must prepare smartly — and the best way to do that is by studying FIRS past questions and answers.
This post contains a detailed study guide featuring real past exam questions, expert answers, and tips to help you pass the FIRS aptitude test and secure a job.
Why You Need FIRS Past Questions and Answers
FIRS recruitment tests are highly competitive and designed to assess your:
- Problem-solving and numerical reasoning skills
- Knowledge of accounting and taxation principles
- Awareness of current affairs and general knowledge
- Critical thinking and logical reasoning
Studying real past questions gives you:
- A clear understanding of question formats
- Better time management during the test
- Higher confidence and performance
Exam Structure: What to Expect
The FIRS test typically includes the following sections:
|
Section |
Focus Area |
|
Verbal Reasoning |
English grammar, vocabulary, reading comprehension |
|
Quantitative Reasoning |
Arithmetic, ratios, percentages, data interpretation |
|
Accounting & Taxation |
Financial terms, tax laws, FIRS roles, public finance |
|
General Knowledge |
Nigerian economy, current affairs, government agencies |
|
Logical Reasoning |
Pattern recognition, sequences, critical thinking |
Sample FIRS Past Questions and Answers
Here are a few sample questions (with answers) to help you get started:
Section 1: Verbal Reasoning
Q1: Choose the correct synonym for “scrutinize”.
A. Destroy
B. Examine
C. Ignore
D. Guess
Answer: B. Examine
Q2: Choose the word that best completes the sentence:
“The new tax policy has been ___________ by many economists.”
A. praised
B. condemned
C. overlooked
D. congratulated
Answer: A. praised
Section 2: Quantitative Reasoning
Q3: A tax officer earns ₦70,000 per month. If they receive a 15% bonus, how much do they earn in total that month?
A. ₦80,000
B. ₦77,500
C. ₦74,000
D. ₦70,150
Answer: B. ₦77,500
Q4: What is 25% of 640?
A. 120
B. 150
C. 160
D. 200
Answer: C. 160
Section 3: Accounting & Taxation
Q5: Which of the following is NOT a type of tax collected by FIRS?
A. Company Income Tax
B. Value Added Tax
C. Personal Income Tax
D. Petroleum Profits Tax
Answer: C. Personal Income Tax (collected by states)
Q6: What is the full meaning of VAT?
A. Variable Annual Tax
B. Value Added Tax
C. Verified Asset Transfer
D. Voluntary Audit Tax
Answer: B. Value Added Tax
Section 4: General Knowledge & Current Affairs
Q7: Who is the current Executive Chairman of FIRS?
(As of 2025, update with the latest name if available)
A. Babatunde Fowler
B. Muhammad Nami
C. Zacch Adedeji
D. Ngozi Okonjo-Iweala
Answer: C. Zacch Adedeji
Q8: The FIRS operates under the supervision of which ministry?
A. Ministry of Labour
B. Ministry of Education
C. Ministry of Finance
D. Ministry of Interior
Answer: C. Ministry of Finance
Section 5: Logical Reasoning
Q9: What comes next in the sequence? 2, 4, 8, 16, ___
A. 24
B. 30
C. 32
D. 36
Answer: C. 32
Q10: If all TAX is LAW, and some LAW is POLICY, which of the following is correct?
A. All TAX is POLICY
B. Some TAX is POLICY
C. Some LAW is TAX
D. All POLICY is TAX
Answer: C. Some LAW is TAX
Download Full FIRS Past Questions PDF (Optional)
If you want the complete collection of 300+ FIRS past questions and answers in PDF format, just let me know, and I’ll provide a downloadable version tailored to 2025.
Tips to Pass the FIRS Aptitude Test
- Practice consistently: Go through all sections daily.
- Time yourself: Practice under test conditions.
- Stay updated: Read current Nigerian economic news and FIRS operations.
- Use calculators wisely: Know when to estimate or calculate.
- Don’t cram – understand: Grasp core tax and accounting concepts.
FAQs About FIRS Recruitment Test 2025
Q1: Is the FIRS test computer-based?
Yes, it’s a CBT (Computer-Based Test) format.
Q2: Can I write the test from home?
No. Test centers will be communicated to shortlisted candidates.
Q3: How many questions are in the test?
Usually 60–80 questions to be answered in 60 minutes.
Q4: Are calculators allowed?
Yes, but usually only simple, non-programmable ones.
Conclusion
The FIRS recruitment test is a crucial part of the hiring process. To increase your chances, you must prepare thoroughly using real past questions and a reliable study guide.
Master the format, study consistently, and stay confident.
If you'd like a complete FIRS Past Questions PDF, just say the word and I’ll send it over.
