APA (7th ed.) Citation

Llorito, D. L. (2002). Bad time to implement tax reforms. Manila Times.

Chicago Style (17th ed.) Citation

Llorito, Dave L. "Bad Time to Implement Tax Reforms." Manila Times 2002.

MLA (9th ed.) Citation

Llorito, Dave L. "Bad Time to Implement Tax Reforms." Manila Times, 2002.

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