APA (7th ed.) Citation

Banal, C. R. I. (2005). VAT then again. Philippine Daily Inquirer.

Chicago Style (17th ed.) Citation

Banal, Conrado R. III. "VAT Then Again." Philippine Daily Inquirer 2005.

MLA (9th ed.) Citation

Banal, Conrado R. III. "VAT Then Again." Philippine Daily Inquirer, 2005.

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