APA (7th ed.) Citation

Villanueva, W. G. (2005). Subpoena duces tecum: An avoidable process in tax audits. Philippine Daily Inquirer.

Chicago Style (17th ed.) Citation

Villanueva, Wilfredo G. "Subpoena Duces Tecum: An Avoidable Process in Tax Audits." Philippine Daily Inquirer 2005.

MLA (9th ed.) Citation

Villanueva, Wilfredo G. "Subpoena Duces Tecum: An Avoidable Process in Tax Audits." Philippine Daily Inquirer, 2005.