APA (7th ed.) Citation

Tan, H. M. (2001). Improperly accumulaled earnings tax. Philippine Daily Inquirer.

Chicago Style (17th ed.) Citation

Tan, Henry M. "Improperly Accumulaled Earnings Tax." Philippine Daily Inquirer 2001.

MLA (9th ed.) Citation

Tan, Henry M. "Improperly Accumulaled Earnings Tax." Philippine Daily Inquirer, 2001.

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