how to study half a semester's worth of tax two days before midterms*

start sleeping with your copy of the NIRC. now, this takes a lot of patience, as codal with usually be hard and uncomfortable to sleep with. however, based on the theory of osmosis, this should work. you should however make sure that your copy is covered in plastic. i will not be responsible for the marks that saliva leave on paper.

next, start craving for anything you cannot afford. in my case, it's the nokia 6100. now, in fairness, i've been craving for this phone for the last couple of weeks, but it'll do for now. waste all your free time surfing the net for pictures of the phone, calling globe, smart, and other telecom providers for rates and promos, and walking around the mall looking for the best rate. it helps if whatever's left of your free time is also spent selling your existing phone.

schedule dates. go on a date with your ex, your ex-ex, your best friend, your officemates. it doesn't have to be a romantic date at all. just go out, have fun. mine even includes a massage and a manicure & pedicure service.

have something to look forward too, preferrably a big even happening soon after the exam, like a wedding. don't plan until the last minute, so your mind is preoccupied with thoughts such as "who will pick up my gown?" and "where will i have my make-up done?" and "will my date show up?".

now settle down and start reading the book that you should have read for the first day of class. all 200 pages of it. then start going over the codal. muddle your head with tax rates (7.5% for foreign deposits, 20% for withholding tax, 32% for income tax) and deductions (20,000 for single individuals) and kinds of taxpayers (non-resident citizen, resident alien, non-resident foreign corporation). by now you'd be scratching your head, squinting your eyes, and generally aware of the possibility of failing.

when you're guilty and scared enough. start studying. really studying.

bet you'll pass.

*now i may not know everything but if this works, i've got it copyrighted.