RIVERA III, Jean Francois D.; 						ESPANO, Mary Trish R..
 Comment: Reforming the Philippine Income Tax System: Batting for VAT.
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Available at: &lt;<a href="https://journals.upd.edu.ph/index.php/law/article/view/2306" target="_new">https://journals.upd.edu.ph/index.php/law/article/view/2306</a>&gt;. Date accessed: 04 sep. 2025.