Rivera III, J., & 		Espano, M.
(2011).
 Comment: Reforming the Philippine Income Tax System: Batting for VAT.
<em>Philippine Law Journal, 84</em>(2).
Retrieved from <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>