Philippines. Bureau of Internal Revenue & Career Development Center, Inc. (2004). Complete 2003 numbered B.I.R rulings plus Republic Act No. 9224. The Center.
Cita Chicago (17th ed.)Philippines. Bureau of Internal Revenue i Inc Career Development Center. Complete 2003 Numbered B.I.R Rulings Plus Republic Act No. 9224. Quezon City: The Center, 2004.
Cita MLA (9th ed.)Philippines. Bureau of Internal Revenue i Inc Career Development Center. Complete 2003 Numbered B.I.R Rulings Plus Republic Act No. 9224. The Center, 2004.
Atenció: Aquestes cites poden no estar 100% correctes.