Punzalan, E. D. (2009). Proposal to revisit section-145[C] of the NIRC: Non-uniformity on the imposition excise taxes and violation of the state's duty to promote health. Animo Repository.

Punzalan, Enjil D. Proposal to Revisit Section-145[C] of the NIRC: Non-uniformity On the Imposition Excise Taxes and Violation of the State's Duty to Promote Health. Animo Repository, 2009.

Punzalan, Enjil D. Proposal to Revisit Section-145[C] of the NIRC: Non-uniformity On the Imposition Excise Taxes and Violation of the State's Duty to Promote Health. Animo Repository, 2009.