APA (7th ed.) Citation

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

Chicago Style (17th ed.) Citation

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

MLA (9th ed.) Citation

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

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