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DPR Past Questions
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Sample Questions:
Federal Inland Revenue Service (FIR) charges tax rate of 5% on the annual profit of all business in Nigeria. If you missed V.A.T for a year and you are caught you would pay a V.A.T of 7% for the missed year(s) and the present year. Using the table below answer the questions that follow.
| Business Organisation | Annual Income 2012 (N) | Annual Expense 2012(N) |
| Kings Business Centre | 500,000 | 45,000 |
| Shakespeare e-Centre | 780,000 | 70,000 |
| Wisdom Cyber Cafe | 550,000 | 50,000 |
- How much V.A.T must Wisdom Cyber Café pay to FIRS for the year 2012(In Naira)?
A 22,000
B 23,000
C 24,000
D 25,000
E 26,000
Workings:- Annual Profit = Annual Income – Annual Expense
550,000 – 50,000
500,000
V.A.T on Annual Profit = 5% of 500,000
Final Answer = 25,000
2. Shakespeare e-centre avoided V.A.T for 2012 but was caught and penalized. How much V.A.T would she pay for 2013, If the Income and Expenses remained the same for both years (in Naira)?
A 95,200
B 95,400
C 9, 600
D 96, 700
E 99,400
Workings:- Annual Profit = Annual Expense – Annual Income
= 780,000 – 70,000
= 710,000
Since V.A.T was avoided the V.A.T percentage = 7% of 710,000
= 49,000
For both year it will be = 49,700 + 49,700
Final Answer = 99,400 (E)
3. The Annual Expenses for Kings Computer reduced by 10% for the year 2013 but the income remained the same. How much V.A.T would King Computer pay 2013(in Naira)?
A 22,975
B 23,500
C 27,750
D 28,450
E 28,750
Workings:- Annual Expense reduced by 10% = 0.90 x 45,000
= 40,500
Annual Profit = Annual Income – Annual Expense
= 500,000 – 40,500
=459,500
V.A.T = 5% of 459,000
Final Answer = 22,975 (A)
4. Kings Computer mistakenly paid a V.A.T of N32,000 for 2012. How much does this value deviate from the accurate V.A.T amount to be paid?
A 8,620
B 9,000
C 9,250
D 10,150
E 10,250
Workings:- Annual Profit = Annual Income – Annual Expense
= 500,000 – 45,000
= 455,000
V.A.T = 5% of 455,000
= 22,750
Deviation = 32,000 – 22,750
Final Answer = 9,250(C)
5. The Annual Income and Experts increases by 10% and 5% respectively for2 years. What is the V.A.T to be paid for 2014 (In Naira)?
A 30,493.75
B 33,534.87
C 35,675.66
D 38,778.77
E 39, 927.45
Workings:- Income increase by 10% in 2013 = 1.10 x 550,000 = 605,000
Income increase by 10% in 2014 = 1.10 x 605,000 = 665,500
Expense increase by 5% in 2013 = 1.05 x 50,000 = 52,500
Expense increase by 5% in 2014 = 1.05 x 50,000 = 55,125
Profit = Annual Income (2014) – Annual Expense (2014)
= 665,500 – 55,125
= 609,875
V.A.T in 2014 = 5% of 609,875
Final Answer = 30,493.75
