APA (7th ed.) Citation

(2004). BIR: Garcia owes P39 M. Manila Times.

Chicago Style (17th ed.) Citation

"BIR: Garcia Owes P39 M." Manila Times 2004.

MLA (9th ed.) Citation

"BIR: Garcia Owes P39 M." Manila Times, 2004.

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