APA (7th ed.) Citation

Manalo, M. N. (2001). Whom do you deal in the BIR?. IN Tax files [column]. Philippine Daily Inquirer.

Chicago Style (17th ed.) Citation

Manalo, Ma. Nora. "Whom Do You Deal in the BIR?. IN Tax Files [column]." Philippine Daily Inquirer 2001.

MLA (9th ed.) Citation

Manalo, Ma. Nora. "Whom Do You Deal in the BIR?. IN Tax Files [column]." Philippine Daily Inquirer, 2001.