TY  - JOUR
T1  - Tax certificates used as welcome gift - Lapeña
JF  - Manila Bulletin
A1  - Torregoza, Hannah L.
YR  - 2017
UL  - https://tuklas.up.edu.ph/Record/IPN-00000395931
KW  - Lapeña, Isidro
KW  - Philippines. Bureau of Customs
KW  - Tax credits
ER  -