Cita APA (7th ed.)

Philippines. Bureau of Internal Revenue. (2010). Revenue regulations no. 5-2010. Manila Bulletin.

Cita Chicago (17th ed.)

Philippines. Bureau of Internal Revenue. "Revenue Regulations No. 5-2010." Manila Bulletin 2010.

Cita MLA (9th ed.)

Philippines. Bureau of Internal Revenue. "Revenue Regulations No. 5-2010." Manila Bulletin, 2010.