APA (7th ed.) Citation

Torres, J. (2004). EFPS - Electronic filing and Payment System an answer to tax diversion. Philippine Daily Inquirer.

Chicago Style (17th ed.) Citation

Torres, Joel. "EFPS - Electronic Filing and Payment System an Answer to Tax Diversion." Philippine Daily Inquirer 2004.

MLA (9th ed.) Citation

Torres, Joel. "EFPS - Electronic Filing and Payment System an Answer to Tax Diversion." Philippine Daily Inquirer, 2004.

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