DPR Past Questions and Answer – 2021 PDF Download

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DPR Past Questions

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Carefully study these questions and answers which are drafted from DPR job interview examinations of all time. To do so, we have provided the procedure to help you download the PDF on this page.

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


  1. 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


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


 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


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