a.

Sections 1 to 21 (Organization and Function of the BIR plus sources of revenues)

b. Section 23 (General Principles of Income Taxation)
c. Section 42 (Income from sources within the Philippines)
d. Sections 202 to 231 (Remedies in General)
e. Sections 244 – 246 (Rules and Regulations)
f. Sections 247 to 249 (Penalties/Additions to Tax)
g. Memorize Sections 203, 204, 222, 228 and 246
h. Study RevRegs No. 12-1999, RevRegs No. 18-2013, RevRegs No. 7-2018, RMO
No. 26-2016, and RMC No. 11-2014 (Section 228);
i. Study RevRegs No. 30-2002, RevRegs No. 08-2004, RevRegs No. 9-2013, and
RMC No. 34-2014;
j. Study RMO No. 20-1990, RDAO No. 05-2001, RMC No. 06-2005, RMC No. 29-
2012, RMO No. 14-2016 (waivers), and RMC 141-2019;
k. Read selected cases:
(i) Commissioner of Internal Revenue vs. Isabela Cultural (361 SCRA 71);
(ii) Commissioner of Internal Revenue vs. Union Shipping Corp (185 SCRA
547);
(iii) Advertising Associates vs. CA (133 SCRA 765);
(iv) Commissioner of Internal Revenue vs. Metro Star Superama Inc. (GR No.
185371, Dec 8, 2010);
(v) CIR v. United Salvage and Towage (Phils.), Inc., GR No. 197515, July 2,
2014
(vi) Samar I Electric Cooperative v. CIR, GR No. 193100, December 10, 2014
(vii) Lascona Land vs. Commissioner of Internal Revenue (GR No. 171251,
March 5, 2012);
(viii) Philippine Amusement and Gaming Corp. v. BIR, GR No. 208731,
January 27, 2016
(ix) Fishwealth Canning Corp. v. CIR, GR NO. 179343, January 21, 2010
(x) Rohm vs. CIR (GR No. 168950, Jan 14, 2015);
(xi) RCBC vs. CIR (GR No. 170257, Sept 7, 2011);
(xii) CIR vs. Hambrecht (GR No. 169225, Nov 17, 2010);
(xiii) CIR vs. Next Mobile (GR No. 212825, Dec. 7, 2015);
(xiv) Lanao Del Norte Electric Cooperative vs. CIR, CTA Case No. 8769 dated
October 11, 2019;
(xv) CIR vs. Azucena Reyes, GR No. 159694 dated January 27, 2006;
(xvi) Association of Non-Profit Clubs Inc. vs. CIR, G.R. 228539, June 26,
2019;
(xvii) Banco de Oro vs. CIR (G.R. 198756, January 13, 2015) – Decision and
Resolution;
(xviii) UPS-Delbros Transport Inc. v. CIR, CTA EB 2031 and 2031, November
19, 2020Philippines
(xix) Medicard Philippines, Inc. v. CIR, GR No. 222743, April 5, 2017
 (xx) Association of International Shipping Lines, Inc., et al. v. Sec. of Finance,
GR No. 222239, January 15, 2020
(xxi) Consolidated Cases of Confederation for Unity, Recognition and
Advancement of Government Employees v. CIR, GR Nos. 213446 and
213658, July 3, 2018
(xxii) Commissioner v. Hantex Trading Co., GR No. 136975, March 31, 2005
(xxiii) CIR v. BASF Coating + Inks Phils., Inc., GR No. 198677, November 26,
2014
(xxiv) CIR v. Domingo Jewellers, Inc., GR NO. 221780, March 25, 2019
(xxv) CIR v. GJM Philippines Manufacturing, Inc., GR No. 202695, February
29, 2016
(xxvi) Aichi Forging Company of Asia, Inc. v. CTA, GR No. 193625, August 30,
2017
(xxvii) Pilipinas Total Gas, Inc. v. CIR, GR No. 207112, December 8, 2015
(xxviii) Metropolitan Bank & Trust Company v. CIR, GR No. 182582, April 17,
2017
(xxix) Filinvest Development Corp. v. CIR, GR No. 146941, August 9, 2017