Officer 4-2 Past Paper PDF

**GROUP TWO** +-----------------------------------+-----------------------------------+ | 1. | What is NDP III in full? | +-----------------------------------+-----------------------------------+ | | a. National Development...

**GROUP TWO** +-----------------------------------+-----------------------------------+ | 1. | What is NDP III in full? | +-----------------------------------+-----------------------------------+ | | a. National Development Program | | | III | | | | | | b. National Development Policy | | | III | | | | | | c. National Development Plan III | | | | | | d. None of the above | +-----------------------------------+-----------------------------------+ | 2. | "The large informal sector | | | constitutes over 50 percent of | | | GDP" Which of the following | | | statement clearly illustrates the | | | characteristics of the informal | | | sector? | +-----------------------------------+-----------------------------------+ | | a. Predominant use of cash in | | | all their transactions. | | | | | | b. Improper book keeping which | | | makes it hard to track their | | | operations. | | | | | | c. Limited understanding of the | | | tax system which leads them | | | to the desire to operate | | | outside the tax system. | | | | | | d. All the above. | +-----------------------------------+-----------------------------------+ | 3. | What is TREP? | +-----------------------------------+-----------------------------------+ | | a. TREP is the Tax payer | | | Register Education Program | | | set up with an objective of | | | formalizing the informal | | | businesses. | | | | | | b. TREP is the Tax payer | | | Register Expansion Policy set | | | up with an objective of | | | formalizing the informal | | | businesses. | | | | | | c. TREP is the Tax payer | | | Register Expansion Program | | | set up with an objective of | | | formalizing the informal | | | businesses. | | | | | | d. TREP is the Tax payer | | | Register Education Policy set | | | up with an objective of | | | formalizing the informal | | | businesses. | +-----------------------------------+-----------------------------------+ | 4. | Which of the following statement | | | is true about the objectives of | | | TREP? | +-----------------------------------+-----------------------------------+ | | a. Educate and sensitize the | | | public on their rights and | | | obligations related to | | | taxation. | | | | | | b. Reduce the time taken by tax | | | payers to register and make | | | payments for their business. | | | | | | c. Harmonize tax administration | | | systems of the respective | | | institutions. | | | | | | d. All the above. | +-----------------------------------+-----------------------------------+ | 5. | It is important to ensure the tax | | | register is accurate i.e. | | | "clean". Which of the following | | | statement is not true about an | | | accurate register? | +-----------------------------------+-----------------------------------+ | | a. Ability to link associated | | | entities and related parties | | | of a taxpayer. | | | | | | b. The problem of duplicate Tins | | | or conflicting records shall | | | be mitigated. | | | | | | c. Inaccurate Registration | | | related Management | | | information shall be | | | generated. | | | | | | d. Front line staff shall have a | | | whole-of-taxpayer view about | | | any specific taxpayer | | | details. | +-----------------------------------+-----------------------------------+ | 6. | Please rephrase -- Okello, **"Did | | | you see the Cricket match on | | | television last night?\"** | +-----------------------------------+-----------------------------------+ | | a. Okello asked me whether I saw | | | the Cricket match on | | | television the earlier night | | | | | | b. Okello asked me whether I had | | | seen the Cricket match on | | | television the earlier night. | | | | | | c. Okello asked me did I see the | | | Cricket match on television | | | the last night. | | | | | | d. Okello asked me whether I had | | | seen the Cricket match on | | | television the last night | +-----------------------------------+-----------------------------------+ | 7. | Complete the following sentence | | | with the most appropriate word | | | below:- | +-----------------------------------+-----------------------------------+ | | a. Allusive | | | | | | b. Revealing | | | | | | c. Pertinent | | | | | | d. Referential | +-----------------------------------+-----------------------------------+ | 8. | Which set of words below, if used | | | in the sentence below, would best | | | improve it? Or no improvement is | | | required | | | | | | *"If the room had been brighter*, | | | I would have been able to read | | | for a while before bed time" | +-----------------------------------+-----------------------------------+ | | a. If the room was brighter | | | | | | b. If the room are brighter | | | | | | c. Had the room been brighter | | | | | | d. No improvement | +-----------------------------------+-----------------------------------+ | 9. | On a Easter Sunday the 5 | | | siblings, Toto, Nono, Momo, Coco | | | and Soso had their presents. The | | | parents used the same amount of | | | money for each child. Toto had | | | four presents, which was more | | | than Nono's presents. Coco's and | | | Momo's presents are less than and | | | more than the four of the | | | siblings respectively. | | | | | | Who is having the second highest | | | number of presents? | +-----------------------------------+-----------------------------------+ | | A. Toto | | | | | | B. Momo | | | | | | C. Soso | | | | | | D. Information is not sufficient | +-----------------------------------+-----------------------------------+ | 10. | Uganda Revenue Authority always | | | organizes end of year party for | | | its employees. It has been | | | observed that if Cynthia comes to | | | the party then Richard leaves the | | | party. If Richard leaves then | | | either Karen or Rose ask James to | | | dance. If James is asked to dance | | | by either Karen or Rose and | | | Richard leaves the party, James | | | accepts. If James is asked to | | | dance by either Karen or Rose and | | | Richard does not leave the party, | | | James does not accept. | | | | | | If Richard does not leave the | | | party, which of the following | | | statements can be logically | | | deduced from the information | | | above? | +-----------------------------------+-----------------------------------+ | | E. James dances with either | | | Kalen or Rose | | | | | | F. James leaves the party | | | | | | G. Karen asks James to dance | | | | | | H. Cynthia does not come to the | | | party | +-----------------------------------+-----------------------------------+ | 11. | M, D, K, R, T, J and H are seven | | | members of a family. Each of them | | | has a different profession- | | | Doctor, Lawyer, Engineer, | | | Teacher, Manager, Architect and | | | Chartered Accountant, not | | | necessarily in the same order. | | | There are two married couples in | | | the family. | | | | | | D is the Lawyer. R, the | | | Architect, is brother of T who is | | | the Manager. The Chartered | | | accountant is married to the | | | Doctor. No lady is either an | | | Engineer or a Chartered | | | Accountant; J is sister of K who | | | is the Engineer. H is a married | | | lady whose husband is not the | | | lawyer, the only other married | | | couple. | | | | | | Which of the following pairs is | | | one of the married couples? | +-----------------------------------+-----------------------------------+ | | A. JK | | | | | | B. MH | | | | | | C. DH | | | | | | D. MJ | +-----------------------------------+-----------------------------------+ | 12. | Professor Google told his class | | | that the method of student | | | evaluation of teachers is not a | | | valid measure of teaching | | | quality. Students should fill out | | | questionnaires at the end of the | | | semester when courses have been | | | completed. | | | | | | Which of the following, if true, | | | provides support for Professor | | | Google's proposal? | +-----------------------------------+-----------------------------------+ | | A. Professor Google's received | | | low ratings from his | | | students. | | | | | | B. Students filled out | | | questionnaires after the | | | midterm exam. | | | | | | C. Students are interested in | | | the teacher evaluation. | | | | | | D. Teachers are not obligated to | | | use the survey results. | | | | | | E. Student evaluation of | | | teachers in voluntary. | +-----------------------------------+-----------------------------------+ | 13. | 1. The number of employees in | | | Companies A, B and C are in a | | | ratio of 4 : 5 : 6 | | | respectively. If the number | | | of employees in the three | | | Companies is increased by 25, | | | 30 and 50 respectively, what | | | will be the new ratio of | | | employees working in | | | Companies A, B and C | | | respectively? | +-----------------------------------+-----------------------------------+ | | A. 9 : 11 : 18 | | | | | | B. 10 : 12 : 16 | | | | | | C. 11 : 14 : 18 | | | | | | D. None of these | +-----------------------------------+-----------------------------------+ | 14. | Complete the table below by | | | filling in column E | | | | | | **A** **B** **C** **D** | | | **E** | | | ------- ------- ------- ------- | | | ------- | | | 2 6 4 8 | | |  6 | | | 6 3 6 3 | | |  6 | | | 3 6 3 6 | | |  3 | | | 5 3 7 5 | | |  9 | +-----------------------------------+-----------------------------------+ | | A. 6639 | | | | | | B. 6868 | | | | | | C. 5978 | | | | | | D. 5878 | +-----------------------------------+-----------------------------------+ | 15. | Which of the following can be | | | categorized as a direct tax? | +-----------------------------------+-----------------------------------+ | | a. Value added tax | | | | | | b. Excise duty | | | | | | c. Import duty | | | | | | d. Income tax | +-----------------------------------+-----------------------------------+ | 16. | Which of the following | | | manufactured goods attracts local | | | excise duty | +-----------------------------------+-----------------------------------+ | | a. Sugar | | | | | | b. Cement | | | | | | c. Beer | | | | | | d. All the above | +-----------------------------------+-----------------------------------+ | 17. | Which of the following Supplies | | | is charged value added tax at a | | | zero rate? | +-----------------------------------+-----------------------------------+ | | a. The supply of unimproved land | | | | | | b. The supply financial services | | | | | | c. Supply of postage stamps | | | | | | d. Supply of drugs and medicines | +-----------------------------------+-----------------------------------+ | 18. | Which of the following supplies | | | is exempt from Value Added Tax? | +-----------------------------------+-----------------------------------+ | | a. The supply of educational | | | services | | | | | | b. The supply of veterinary, | | | medical, dental and nursing | | | services | | | | | | c. The supply of burial and | | | cremation services | | | | | | d. All the above | +-----------------------------------+-----------------------------------+ | 19. | A VAT registered tax payer makes | | | a supply worth shs. 9,500/- VAT | | | inclusive. Compute the VAT | | | component:- | +-----------------------------------+-----------------------------------+ | | a. Shs.1,710/- | | | | | | b. Shs.1,449/- | | | | | | c. Shs.1,350/- | | | | | | d. Shs.1,800/- | +-----------------------------------+-----------------------------------+ | 20. | A VAT registered tax payer makes | | | a supply worth shs. 17,700/-VAT | | | inclusive. This had cost him | | | shs.15,340/- at the time of | | | purchase. Compute the VAT payable | | | to URA. | +-----------------------------------+-----------------------------------+ | | a. Shs. 360/- | | | | | | b. Shs. 440/- | | | | | | c. Shs. 270/- | | | | | | d. Shs. 300/- | +-----------------------------------+-----------------------------------+ | 21. | Mukono District Local Government | | | purchased stationary worth | | | shs.950,000/- from a supplier who | | | is not exempt from withholding | | | tax(WHT). As per the law the | | | district is required to withhold | | | tax upon making payments for | | | goods. Compute the WHT due from | | | this transaction:- | +-----------------------------------+-----------------------------------+ | | a. Shs. 57.000/- | | | | | | b. Shs.142,500/- | | | | | | c. Shs.190,000/- | | | | | | d. None | +-----------------------------------+-----------------------------------+ | 22. | A withholding agent purchased | | | goods worth shs.7,000,000/-. He | | | was charged VAT at 18% of | | | shs.1,260,000/- bringing the | | | total to shs.8,260,000/-. Upon | | | payment how much should the agent | | | withhold? | +-----------------------------------+-----------------------------------+ | | a. Shs. 495,600/- | | | | | | b. Shs. 420,000/- | | | | | | c. Shs. 475,000/- | | | | | | d. Shs. 500,000/- | +-----------------------------------+-----------------------------------+ | 23. | Bank of Uganda, upon payment of | | | interest on treasury bills, is | | | required withhold tax and remit | | | it to Uganda Revenue Authority. | | | At what rate should the bank | | | withhold tax? | +-----------------------------------+-----------------------------------+ | | a. 2% | | | | | | b. 6% | | | | | | c. 15% | | | | | | d. 20% | +-----------------------------------+-----------------------------------+ | 24. | When withholding tax is taken as | | | a final tax it means no further | | | tax shall be charged on the same | | | income upon which withholding tax | | | was charged. Which the following | | | withholding taxes is treated as a | | | final tax? | +-----------------------------------+-----------------------------------+ | | a. Withholding tax on | | | professional fees paid for | | | professional services | | | | | | b. Withholding tax on dividend | | | paid to individuals | | | | | | c. Withholding on payment for | | | goods and services | | | | | | d. Withholding tax on interest | | | paid to individuals by | | | financial institutions | +-----------------------------------+-----------------------------------+ | 25. | A VAT registered tax payer makes | | | a supply worth shs. 17,700/-VAT | | | inclusive. This had cost him | | | shs.15,340/- at the time of | | | purchase. Compute the VAT payable | | | to URA. | +-----------------------------------+-----------------------------------+ | | a. Shs. 360/- | | | | | | b. Shs. 440/- | | | | | | c. Shs. 270/- | | | | | | d. Shs. 300/- | +-----------------------------------+-----------------------------------+ | 26. | Mukono District Local Government | | | purchased stationary worth | | | shs.950,000/- from a supplier who | | | is not exempt from withholding | | | tax(WHT). As per the law the | | | district is required to withhold | | | tax upon making payments for | | | goods. Compute the WHT due from | | | this transaction:- | +-----------------------------------+-----------------------------------+ | | a. Shs. 57.000/- | | | | | | b. Shs.142,500/- | | | | | | c. Shs.190,000/- | | | | | | d. None | +-----------------------------------+-----------------------------------+ | 27. | A withholding agent purchased | | | goods worth shs.7,000,000/-. He | | | was charged VAT at 18% of | | | shs.1,260,000/- bringing the | | | total to shs.8,260,000/-. Upon | | | payment how much should the agent | | | withhold? | +-----------------------------------+-----------------------------------+ | | a. Shs. 495,600/- | | | | | | b. Shs. 420,000/- | | | | | | c. Shs. 475,000/- | | | | | | d. Shs. 500,000/- | +-----------------------------------+-----------------------------------+ | 28. | Bank of Uganda, upon payment of | | | interest on treasury bills, is | | | required withhold tax and remit | | | it to Uganda Revenue Authority. | | | At what rate should the bank | | | withhold tax? | +-----------------------------------+-----------------------------------+ | | a. 2% | | | | | | b. 6% | | | | | | c. 15% | | | | | | d. 20% | +-----------------------------------+-----------------------------------+ | 29. | When withholding tax is taken as | | | a final tax it means no further | | | tax shall be charged on the same | | | income upon which withholding tax | | | was charged. Which the following | | | withholding taxes is treated as a | | | final tax? | +-----------------------------------+-----------------------------------+ | | a. Withholding tax on | | | professional fees paid for | | | professional services | | | | | | b. Withholding tax on dividend | | | paid to individuals | | | | | | c. Withholding on payment for | | | goods and services | | | | | | d. Withholding tax on interest | | | paid to individuals by | | | financial institutions | +-----------------------------------+-----------------------------------+ | 30. | Questions 30 - 32 consists of a | | | number of sentences, in each of | | | which some part or the whole is | | | underlined. Each sentence is | | | followed by four alternative | | | versions of the underlined | | | portion. Select the alternative | | | you consider both most correct | | | and most effective according to | | | the requirements of standard | | | written English. Answer A is the | | | same as the original version; if | | | you think the original version is | | | best, select answer A. | | | | | | In considering the answer | | | choices, be attentive to matters | | | of grammar, diction and syntax as | | | well as clarity, precision and | | | fluency. Do not select an answer | | | that alters the meaning of the | | | original sentence. | | | | | | If anyone calls while we are in | | | conference, tell [them that I | | | will return their call after the | | | meeting.] | +-----------------------------------+-----------------------------------+ | | A. Them that I will return their | | | call after the meeting | | | | | | B. Him or her that I will return | | | their call after the meeting | | | | | | C. Them that I would return | | | their call after the meeting | | | | | | D. The person that I will return | | | the call after the meeting | | | | | | E. Him or her that I would | | | return the call after the | | | meeting is over. | +-----------------------------------+-----------------------------------+ | 31. | Before starting a program of diet | | | and exercise, [a consultation | | | with your physician is | | | advisable.] | +-----------------------------------+-----------------------------------+ | | A. A consultation with your | | | physician is advisable | | | | | | B. It is advisable to have a | | | consultation with your | | | physician | | | | | | C. A physician's consultation is | | | advisable | | | | | | D. A consultation with your | | | physician is necessary | | | | | | E. You should consult your | | | physician. | +-----------------------------------+-----------------------------------+ | 32. | [Fame as well as fortune were his | | | goals] in life | +-----------------------------------+-----------------------------------+ | | A. Fame as well as fortune were | | | his goals | | | | | | B. Fame as well as fortune was | | | his goals | | | | | | C. Fame as well as fortune were | | | his goal | | | | | | D. Fame and fortune were his | | | goals | | | | | | E. Fame also fortune were his | | | goals. | +-----------------------------------+-----------------------------------+ | 33. | Which of the following is not an | | | offence under the Income Tax Act? | +-----------------------------------+-----------------------------------+ | | a. Failure to file an income tax | | | return | | | | | | b. Failure to file a Pay as you | | | earn return | | | | | | c. Failure to file a withholding | | | tax return | | | | | | d. Making false or misleading | | | statements | +-----------------------------------+-----------------------------------+ | 34. | Which of the following is exempt | | | from income tax | +-----------------------------------+-----------------------------------+ | | a. The salary of the officers | | | serving the foreign mission | | | of Uganda | | | | | | b. The income of persons with | | | disabilities | | | | | | c. The income derived by the | | | national athletes upon | | | winning prizes in | | | international events | | | | | | d. The business income members | | | of the Uganda armed forces | +-----------------------------------+-----------------------------------+ | 35. | For a tax payer under a | | | self-assessment regime who has | | | filed a self-assessment return | | | for a particular year of income. | | | What is the due date for paying | | | the tax declared in the return? | +-----------------------------------+-----------------------------------+ | | a. Within 45 days from the date | | | of filing the return | | | | | | b. On the due date of filing the | | | return | | | | | | c. Within six month from the | | | date of filing the return | | | | | | d. On the date notified by | | | Uganda Revenue Authority | +-----------------------------------+-----------------------------------+ | 36. | Indicate the rate of tax at which | | | tax shall be imposed on an | | | individual tax payer whose income | | | is derived from only rental | | | property. | +-----------------------------------+-----------------------------------+ | | a. Small business taxpayers tax | | | rates | | | | | | b. Income tax rates for | | | individuals | | | | | | c. Rental tax rates | | | | | | d. Income tax rates for | | | companies | +-----------------------------------+-----------------------------------+ | 37. | **Round 3.864 to the nearest | | | tenth.** | +-----------------------------------+-----------------------------------+ | | | +-----------------------------------+-----------------------------------+ | 38. | If y(x-1)=z then x= | +-----------------------------------+-----------------------------------+ | | | +-----------------------------------+-----------------------------------+ | 39. | Gross domestic product (GDP) | | | measures the total value of goods | | | produced and services provided in | | | a country during one year. The | | | following are components of GDP | | | based on the expenditure approach | | | except. | +-----------------------------------+-----------------------------------+ | | a. Consumption by households | | | | | | b. Transfer payments such as | | | remittances from overseas | | | | | | c. Investment spending by | | | business and Government | | | spending on goods and | | | services. | | | | | | d. Exports minus imports. | +-----------------------------------+-----------------------------------+ | 40. | Governments levy taxes to raise | | | revenue to finance government | | | spending, manage aggregate | | | demand, change the distribution | | | of income and correct market | | | failures such as pollution. All | | | of the following are principles | | | of a good tax system except? | +-----------------------------------+-----------------------------------+ | | e. Fairness or equality | | | | | | f. Certainty and simplicity | | | | | | g. Equal contribution by every | | | person. | | | | | | h. Economy or ease of | | | administration. | +-----------------------------------+-----------------------------------+ | 41. | The Uganda Revenue Authority is a | | | government revenue collection | | | agency established by the | | | Parliament of Uganda. Uganda | | | Revenue Authority is responsible | | | for all of the following except. | +-----------------------------------+-----------------------------------+ | | a. Enforcing and Assessing taxes | | | | | | b. Collecting and Accounting for | | | taxes | | | | | | c. Enact and interpret tax laws. | | | | | | d. Advise Government on tax | | | policy | +-----------------------------------+-----------------------------------+ | 42. | Direct taxes are taxes that are | | | levied on the income of | | | individuals or corporation. | | | Direct taxes are non-transferable | | | taxes paid by the taxpayer to the | | | government. Which of the | | | following taxes is an example of | | | an indirect tax. | +-----------------------------------+-----------------------------------+ | | a. Value Added Tax (VAT) | | | | | | b. Corporate Income Tax | | | | | | c. Pay As You Earn (PAYE) | | | | | | d. Rental Income Tax. | +-----------------------------------+-----------------------------------+ | 43. | Which of the following is not | | | true of excise duties like excise | | | duty on cigarettes. | +-----------------------------------+-----------------------------------+ | | a. It is an indirect tax. | | | | | | b. It is a sin tax. | | | | | | c. Levied to encourage | | | consumption. | | | | | | d. Levied on imports to promote | | | local manufacturers. | +-----------------------------------+-----------------------------------+ | 44. | Inflation is defined as an | | | increase in the general level of | | | prices. Which of the following is | | | the correct measure of inflation. | +-----------------------------------+-----------------------------------+ | | a. Consumer Price Index (CPI). | | | | | | b. Central Bank Rate (CBR). | | | | | | c. Money Supply (M2). | | | | | | d. Money Multiplier. | +-----------------------------------+-----------------------------------+ | 45. | Which of the following is not | | | true in respect of the East | | | African Community. | +-----------------------------------+-----------------------------------+ | | a. Headquarters are in Dar es | | | Salaam Tanzania. | | | | | | b. Current chairman is Paul | | | Kagame, the president of | | | Rwanda. | | | | | | c. Members include Burundi, | | | Uganda, Rwanda and Tanzania. | | | | | | d. Members include South Sudan, | | | Kenya, Uganda and Burundi. | +-----------------------------------+-----------------------------------+ | 46. | A budget deficit occurs when | | | government budgets to spend more | | | than the revenue available to pay | | | for the spending. Which of the | | | following policies does not | | | reduce a budget deficit. | +-----------------------------------+-----------------------------------+ | | a. Reduce government spending. | | | | | | b. Increase taxes. | | | | | | c. Promote economic growth. | | | | | | d. Promote employment. | +-----------------------------------+-----------------------------------+ | 47. | When registering an individual | | | for tax purposes, it is important | | | to have critical information | | | about the taxpayer. Which of the | | | following is not relevant for tax | | | purposes: | +-----------------------------------+-----------------------------------+ | | a. Full Name | | | | | | b. Contact details | | | | | | c. Date of birth | | | | | | d. Family relations | +-----------------------------------+-----------------------------------+ | 48. | When registering a non-individual | | | for tax purposes, it is important | | | to have critical information | | | about the taxpayer. Which of the | | | following is not relevant for tax | | | purposes: | +-----------------------------------+-----------------------------------+ | | a. Taxpayer segment | | | | | | b. Nature of business activity | | | | | | c. Identity of associated | | | entities and related parties | | | of the taxpayer. | | | | | | d. None of the above | +-----------------------------------+-----------------------------------+ | 49. | The following exchange rates are | | | quoted on an electronic board of | | | Uganda Commercial Bank today for | | | the USD, UGX 3,600 - 3,700/USD. | | | Enter Uganda Commercial Bank and | | | exchange USD 1,000 for UGX. How | | | much UGX will you received? | +-----------------------------------+-----------------------------------+ | | a. 3,600,000 | | | | | | b. 3,650,000 | | | | | | c. 3,700,000 | | | | | | d. 3,750,000 | +-----------------------------------+-----------------------------------+ | 50. | Which of the following statements | | | is true in respect of exports of | | | agricultural products compared to | | | total exports as of 2019 | +-----------------------------------+-----------------------------------+ | | a. Uganda's exports of | | | agricultural products account | | | for 80% of total exports. | | | | | | b. Uganda's exports of | | | agricultural products account | | | for 60% of total exports | | | | | | c. Uganda's exports of | | | agricultural products account | | | for 45% of total exports | | | | | | d. Uganda's exports of | | | agricultural products account | | | for 20% of total exports | +-----------------------------------+-----------------------------------+ | | ***GOOD LUCK!*** | +-----------------------------------+-----------------------------------+