Cita APA (7a ed.)

Pulma, G. B. (2004). Tax legislation vs efficient tax enforcement. IN Legal & moral advocate [column]. Leyte Samar Daily Express.

Cita Chicago Style (17a ed.)

Pulma, Gary B. "Tax Legislation Vs Efficient Tax Enforcement. IN Legal & Moral Advocate [column]." Leyte Samar Daily Express 2004.

Cita MLA (9a ed.)

Pulma, Gary B. "Tax Legislation Vs Efficient Tax Enforcement. IN Legal & Moral Advocate [column]." Leyte Samar Daily Express, 2004.