NATIONAL INTERNAL REVENUE CODE of 1997 as amended

I.

TAX ADMINISTRATION AND ENFORCEMENT

A. Organization and Function of the Bureau of Internal Revenue
Secs. 2 to 20
1. Powers and Duties of the BIR
2. Powers and Duties of the Commissioner

B. BIR Rulings and Issuances

1. Non-Retroactivity of Rulings Sec. 246

C. Assessments
1. Nature and Kinds
2. Principles Governing Tax Assessments
3. Means Employed in the Assessment of Taxes

D. Powers and Duties of:

a. Revenue Regional Director
b. Revenue District Officer
c. Other Internal Revenue Officers
C. Sources of Revenue
Sec. 21

Cases:
1. La Suerte Cigar and Cigarette Factory vs. CA, 134 SCRA 29, Jan. 17, 1985
2. CIR. vs. Aquafresh Seafoods, Inc. GR. No. 170389, October 20, 2010
3. Fitness by Design, Inc. vs. CIR G.R. No. 177982 October 17, 2008
4. Asia International, Inc. et al vs. Parayno et al GR No. 163445, December 18, 2007
5. CIR vs. Hantex Trading Co. Inc. GR. No. 136975 March 31, 2005
6. CIR vs. Philippine Health Care Providers, Inc. GR No. 168129 April 24. 2007
7. Atlas Consolidated Mining and Devt. Corp. vs. CIR G.R. No. 159490 February 18, 2008
8. CIR vs. Sony Philippines G.R. NO. 178797, November 17, 2010
9. Meralco Securities Corp. vs. Savellano 117 SCRA 804
10. Sy Po vs. Court of Appeals, 164 SCRA 524