Chipongian, L. C. (2003). BIR expands paperless tax system registration. Manila Bulletin.
Chicagoスタイル(17版)引用形式Chipongian, Lee C. "BIR Expands Paperless Tax System Registration." Manila Bulletin 2003.
MLA(9版)引用形式Chipongian, Lee C. "BIR Expands Paperless Tax System Registration." Manila Bulletin, 2003.
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