APA (7th ed.) Citation

Lucas, D. (2002). 312 taxpayers underdeclared VAT. Manila Times.

Chicago Style (17th ed.) Citation

Lucas, Daxim. "312 Taxpayers Underdeclared VAT." Manila Times 2002.

MLA (9th ed.) Citation

Lucas, Daxim. "312 Taxpayers Underdeclared VAT." Manila Times, 2002.

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