APA (7th ed.) Citation

Torres, J. (2005). To NAP or not to NAP. IN Tax files [column]. Philippine Daily Inquirer.

Chicago Style (17th ed.) Citation

Torres, Joel. "To NAP or Not to NAP. IN Tax Files [column]." Philippine Daily Inquirer 2005.

MLA (9th ed.) Citation

Torres, Joel. "To NAP or Not to NAP. IN Tax Files [column]." Philippine Daily Inquirer, 2005.

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