APA (7th ed.) Citation

Panes, A. P. (2000). Government expands tax audit. Manila Times.

Chicago Style (17th ed.) Citation

Panes, Arvin P. "Government Expands Tax Audit." Manila Times 2000.

MLA (9th ed.) Citation

Panes, Arvin P. "Government Expands Tax Audit." Manila Times, 2000.

Warning: These citations may not always be 100% accurate.