APA Citation Format for

the NTRC Baseline /

Major Tax Studies
Jason P. Raposas
Chief, SRTSB

NTRC Convention Hall

February 6, 2019
Discussion Outline:
 Citation Formats
 In-Text Citation
 Parenthetical
 Direct Quotation
 Reference Citation Format
 Specifications for Table Format
 Guidelines on Tabular Presentation
 Citing Sources in a Table
 Specifications for Figures
 Figure Legends and Captions
 Guidelines on Figurative Presentation
 Citing Sources in Figures
CITATION FORMAT
APA Style

 Two types of citations:

 In-textcitations – found in the body of the study and are

used when adding a direct quote or paraphrase into the
paper.
 Reference citations – found in the reference list, which is
at the end of the paper and includes the full citations of
all sources used in a project
CITATION FORMAT
In-Text Citations for Direct Quotes
ILLUSTRATION:
 According to Author(s) Last Name (year).. “quote” (p.___)

 “Quotation” (Author’s last name, year, page number).

 EXAMPLE:
 According to Rodriguez & Solomon (2018), “Quote” (p. 165).
 OR
 “Quotation” (Rodriguez & Solomon, 2018, p. 165).

 For quotation of more than 40 words

 Indented block of quotation w/o quotation marks
 In parenthesis at the end of note (Author’s last name, year, page number)
CITATION FORMAT
In-Text Citations for Paraphrased Information:
 (Author’s last name, year)
EXAMPLE:
 It is gathered that exempting that cooperatives from the VAT does not
protect its buyers because cooperatives will be selling their goods with
higher prices to recover the input VAT that they paid when they bought
their supplies from a VAT –registered entity. On the other hand,
subjecting them to the VAT would allow them to credit the VAT they
paid on their inputs against their output VAT (Jurado, 2017).

Jurado, F.J. (2017). Proposed Reforms on Value-Added Tax. NTRC Tax Research Journal. Vol. XXXIX. Page 35. Retrieved
from http://ntrc.gov.ph/images/journal/2017/j20170506b.pdf
CITATION FORMAT
In-Text Citations for Paraphrased Information:
 Author’s name part of the narrative
EXAMPLE:
 Jurado (2017) contended that exempting cooperatives from the VAT
does not protect its buyers because cooperatives will be selling their
goods with higher prices to recover the input VAT that they paid when
they bought their supplies from a VAT –registered entity. On the other
hand, subjecting them to the VAT would allow them to credit the VAT
they paid on their inputs against their output VAT.

Jurado, F.J. (2017). Proposed reforms on value-added tax. NTRC Tax Research Journal. XXXIX(3), 35. Retrieved from
http://ntrc.gov.ph/images/journal/2017/j20170506b.pdf
In-Text Citation
Group as Author
 First Citation: (American Psychological Association [APA],
2018)
 Subsequent Citation: (APA, 2018)
In-Text Citation
Multiple Authors
 Articles with one or two authors – include all authors’ last
name in every in-text citation;
 Articles with three (3), four (4), or five (5) authors, the
first in-text citation should include all authors’ last names
but on the subsequent citation, it is abbreviated to first
authors’ last name plus “et.al” and year; and
 Articles with six (6) or more authors are abbreviated to
the first author’s last name plus et.al for all in-text
citations.
In-Text Citation
Multiple Authors
Number of First text citation Subsequent text
Authors (either citations (all)
parenthetical or
narrative)
One or two Rodriguez & Rodriguez &
Solomon, 2018 Solomon, 2018
Three, four, or five Rodriguez, Rodriguez et al.,
Solomon, Tena, & 2018
Uy, 2018
Six or more Rodriguez et al., Rodriguez et al.,
2018 2018
In-Text Citation
Multiple Works
 (Separate each work with semi-colons)

 Research shows that listening to a particular accent

improves comprehension of accented speech in general
(Rodriguez & Solomon, 2018; Rodriguez, 2018).
 In-Text Citation
No Author
 Paraphrase - (Book Title or “Title of Article” [usually
shortened], year)
 (The National Internal Revenue, 2018); (“Proposed Reform,”
2018
 For Direct Quotation add page number
 (“Proposed Reform,” 2018, p. 205)
No date
 Paraphrase - (Author’s last name, n.d.)
 (Raposas, n.d.)
 Direct Quotation - (Author’s last name, n.d., page
number)
 (Raposas, 2018, p. 205)
BASIC REFERENCE FORMAT
Authors

 The first line of each citation is left adjusted. Every subsequent line is
indented half an inch.
 All references with authors are similarly structured when cited in the
reference list. Authors are displayed in reverse order: Last name, First
initial. Middle initial. End with a period. All authors of a source are
included.
 Two Authors – use the ampersand instead of “and”
BASIC REFERENCE FORMAT
Authors

 Three to Seven Authors – list by last name and initials, separated by a

comma while the last author is preceded again by ampersand
 For more than Seven Authors – after the sixth’s author’s name, use
ellipses in place of the author’s names then the last author’s name.
BASIC REFERENCE FORMAT
Authors
 If the reference list has multiple authors with the same last name and
initials, include their first name in brackets.
EXAMPLE:
 Rodriguez, A. [Teresa]. (2018).Tax. Manila, Philippines: NTRC.
 Rodriguez, A. [Trinidad]. (2009).Value added tax. Manila, Philippines:
NTRC.

When no author is listed, exclude the author information and

start the citation with the title followed by the year in
parentheses. Put “n.d.” if there is no date.
BASIC REFERENCE FORMAT
Editors
 When citing an entire edited book, place the names of
editors in the author position and follow it with Ed. Or
Eds. in parentheses.
 EXAMPLE:
 Rodriguez, T.A., & Solomon, J. (Eds.).(2018).Consequences
of growing up poor. Manila, Philippines: NTRC
 Solomon, L.S. (2000). The tax system in the Philippines.
Rodriguez, T.A. (ed.). Manila, Philippines: NTRC.
BASIC REFERENCE FORMAT
Publication Dates
 In general, publication date only includes the year it was published and
is put in a parenthesis after the name of the author.
 For newspapers articles, include the month and date as well.
 If no date is available, place n.d. in parentheses, which stands for no
date.
 For magazine articles, place the year and month of publication.
 For journal articles, only the year it was published is placed.
BASIC REFERENCE FORMAT
Title
 The formatting of the titles of sources used in the paper
depends on two factors:
(a) the independence of the source (stand-alone vs part of a
greater whole); and
(b) (b) the location of the title (in the text of the paper vs.
in the reference list).
 BASIC REFERENCE FORMAT
Title
IN-TEXT REFERENCE LIST
INDEPENDENCE OF SOURCE
Treatment Example Treatment Example

Stand-alone Italic, title case Gone With the Wind. Italic, sentence case Gone with the
wind.
(e.g., book, e-book, report [technical, government,
etc.], dissertation, thesis, film, video, television
series, podcast, YouTube video, artwork, map, music
album, unpublished manuscript)

Part of a greater whole Inside double quotation “Longitudinal Impact of Not inside any Longitudinal
marks, title case Parental and Adolescent quotation marks, impact of
(e.g., journal article, book chapter, e-book chapter, Personality on sentence case parental and
newspaper article, magazine article, blog post, Parenting” adolescent
television episode, webisode, webpage, tweet, personality on
Facebook update, encyclopedia entry, Wikipedia parenting
entry, dictionary entry, song)

Source: Lifted from APA Style Blog: http://blog.apastyle.org/apastyle/2012/03/how-to-capitalize-and-format-reference-titles-in-apa-style.html

BASIC REFERENCE FORMAT
Publication Information
 For books and sources that are not periodicals, give the
city and country. If the place of publication is in the US,
give the city and State abbreviate the state name using
the two-letter abbreviation. Place a colon after the
location.
 EXAMPLE:
US Publication – Philadelphia, PA: Sage
 Non-US Publication – Manila, Philippines: NTRC
BASIC REFERENCE FORMAT
Publisher
 Newspapers, magazines, journals & other periodicals – name of publisher is
not necessary
 For books and other sources: It is not necessary to type out the name of the
publisher exactly as it is shown on the source. Use a brief, but
understandable form of the publisher’s name. Exclude the terms publishers,
company, and incorporated. Include Books and Press if it is part of the
publisher’s name. End this information with a period.
EXAMPLE:
 Little Brown and Company would be placed in the citation as: Little Brown.
 Oxford University Press would be placed in the citation as:Oxford University
Press.
BASIC REFERENCE FORMAT
Page Number
 Only periodicals, i.e., newspapers, journals and magazines, are cited with
page numbers. Begin page numbers with p. (for a single page) or pp. (for
multiple pages). Even if the article appears on non-consecutive pages,
include all page numbers, and use a comma to separate them.
EXAMPLE:
 pp. C2, C5, C7-C9.
 Author’s Last name, F.M.(Year, Month Date of Publication). Article title.
Newspaper Title, pp. xx-xx.
 Tiglao, R.G. (2018, July 2). Foreign direct investments up four times
compared to previous administrations. The Manila Times. p. D5.
HOW TO STRUCTURE ONLINE SOURCES:

 For sources found online, it is formatted similar to the formats of various

references but with URL at the end of the citation with no period after the
URL. If the URL runs onto a second line, only break before punctuation
except for http://.
EXAMPLE:
 Author’s Last name, F.M. (Year, Month Day published). Title of article. Name
of Periodical. Retrieved from URL
 Lobo, F. (2017, February 24). Sony just launched the world’s fastest SD
card. MashableAsia. Retrieved from http://mashable.com/2017/02/23/
sony-sf-g-fastest-sd-card/?utm_cid=mash-prod-nav-sub-st#ErZKV8blqOqO
HOW TO STRUCTURE ONLINE SOURCES:

 A periodical article found online might have a DOI or digital object

identifier number attached to it.
 A DOI is a unique string of numbers and letters assigned by a registration
agency. The DOI is used to identify an article published and made
electronically and provide a permanent link to its location on the internet.
Use the DOI number instead of the URL as it is static and never changes.
 The format is as follows:
Author, A.A., Author, B.B., & Author C.C. (year of publication). Title of
article in sentence case: Capitalize first word of subtitle. Title of Journal
in Mixed Case and Italics, volume number in italics(issue number in
brackets), first page-last page.doi:10..xxx/yyyyy
HOW TO STRUCTURE ONLINE SOURCES:
HOW TO STRUCTURE ONLINE SOURCES:
Citing a General Website Article Without an Author

 Article title. (Year, Month Date of Publication). Retrieved from URL

 EXAMPLE:
 Teen posed as doctor at West Palm Beach hospital: Police. (2015, January 16).
Retrieved from http://www.nbcmiami.com/news/ local/Teen-Posed-as-
Doctor-at-West-Palm-Beach-Hospital-Police-288810831.html

In-text citation for online sources is the same as any other sources,
using the author and date if known, n.d. if not known. If the author
is not known, use the title and the date as the in-text citation. For
long titles, the first few words may be used.
SPECIFIC CITATION FORMAT PER TYPE OF SOURCE
Citing a book in print
 ILLUSTRATION
 Author’s Last Name, F.M. (Year of Publication).Title of work. Publisher City,
Country/State: Publisher.
 EXAMPLE:
 Finney, J. (1970). Time and again. New York, NY: Simmon and Schuster.
 Notes:
 When citing a book in APA, keep in mind:
 Capitalize the first letter of the first word of the title and any subtitles,
and first letter of any proper nouns
 The full title of the book, including subtitles, should be stated and
italized.
SPECIFIC CITATION FORMAT PER TYPE OF SOURCE
Citing an e-book from an e-reader

 ILLUSTRATION
 Author’s Last Name, F.M. (Year of Publication).Title of work [E-Reader
Version]. Retrieved from http://xxxx or DOI:xxxx (or the URL)
 EXAMPLE
 Eggers, D. (2008). The circle [Kindle Version]. Retrieved from
http://www.amazon.com/
SPECIFIC CITATION FORMAT PER TYPE OF SOURCE
Citations for a newspaper article in print

 ILLUSTRATION
 Author’s Last Name, F.M. (Year, Month Date of Publication). Article
title.Newspaper Title, pp. xx-xx.
 EXAMPLE
 Rosenberg, G. (1997, March 31). Electronic discovery proves an effective
legal weapon. The New York Times, p. D5.
SPECIFIC CITATION FORMAT PER TYPE OF SOURCE
Citations for a newspapers found online
 ILLUSTRATION
 Author’s Last Name, F.M. (Year, Month Date of Publication). Title of
article. Newspaper Title. Retrieved from URL of newspaper’s homepage
 EXAMPLE
 Rosenberg, G. (1997, March 31). Electronic discovery proves an effective
legal weapon. The New York Times. Retrieved from
http://www.nytimes.com
SPECIFIC CITATION FORMAT PER TYPE OF SOURCE
Citing a magazine article in print
 ILLUSTRATION
 Author’s Last Name, F.M. (Year, Month of Publication). Article title.
Magazine Title. Volume(Issue), page range.

 EXAMPLE
 Soho, J.V. (2017, September). Trending ngayon: Diumano. Kapuso Mo
Jessica Soho Magazine, XXIX(5), 12-53.
SPECIFIC CITATION FORMAT PER TYPE OF SOURCE
Citing a journal article in print
 ILLUSTRATION
 Author’s Last Name, F.M. (Year, Month of Publication). Article title.
Magazine Title. Volume(Issue), page range.

 EXAMPLE
 Mendoza, K.V. (2017, September). The road tax or the Motor Vehicle
User’s Charge in selected ASEAN member countries. NTRC Tax Research
Journal, XXIX(5), 12-53.
Exercise:

Example
Barcelo, V. (2016, June 19). Alien amnesty up for extension.
Manilastandard.net. Retrieved from
http://manilastandard.net/news/top-stories/208567/
alien-amnesty-up-for-extension.html
Uy , M.T.D. (2017). Comparative organizational structure of
ASEAN revenue authorities. NTRC Tax Research Journal,
XXIX(2), 12-53. Retrieved from http://ntrc.gov.ph/
images/journal/2017/j20170910b.pdf
SPECIFIC CITATION FORMAT PER TYPE OF SOURCE
Citing a Bill/ Law and Court Decisions

In-Text
 Court Cases – main party names and the year, e.g., (People of the Philippines
v. Juan Dela Cruz, 2018)
 Statute (named) – short name of the law and year, e.g., (Customs
Modernization and Tariff Act [CMTA], 2016)
 Bill – bill number and year, e.g., (Senate Bill [SB] No. 1234, 2018).
SPECIFIC CITATION FORMAT PER TYPE OF SOURCE
Citing a Bill/ Law and Court Decisions
Reference
 Court Cases
 Philippine Reports - party names, <volume> Phil. <page> (year).
e.g., People of the Philippines v. Juan Dela Cruz, 78 Phil. 567, (2010).
 Official Gazette – party names, GR No., date promulgated, <volume> O.G. <page>
(month and year of issue).
e.g., People of the Philippines v. Juan Dela Cruz, GR No. 123456, September 16, 2009, 62
O.G. 722 (June 2010).
 General Register – party nams, GR No., date promulgated.
e.g., People of the Philippines v. Juan Dela Cruz, GR No. 123456, September 16, 2009
 Note: if the court case is taken from the internet, apply the “General
Register” format then add Retrieved from URL
SPECIFIC CITATION FORMAT PER TYPE OF SOURCE
Citing a Bill/ Law and Court Decisions
Reference
 Congressional Bills
 Title, Bill or Resolution Number, <no. of Congress> Cong., <no. of Session> Sess.
(Year).
e.g., Minimum Age of Criminal Responsibility Act, HB 0002, 17th Cong., 1st Regular Session
(2018).
 Statutes (named)
 Name of Law, Law No., Section number, <volume> O.G. <Page number> (month
and year of issue).
e.g., Tax Reform for Acceleration and Inclusion Act, RA 10963, 58 O.G. 1234 (December
2017)
 Statutes (no name):
 To cite a law without a name, some authors simply cite in the text and omit the
entry from the References list.
SPECIFIC CITATION FORMAT PER TYPE OF SOURCE
Citing online lecture notes or presentation slides

 ILLUSTRATION
 Author’s Last Name, F.M. (Publication Year). Name or title of lecture
[Lecture notes or Powerpoint slides]. Retrieved from URL

 EXAMPLE
 Saito, T. (2012). Technology and me: A personal timeline of educational
technology [PowerPoint slides]. Retrieved from
http://www.slideshare.net/Bclari25/educational-technology-ppt
SPECIFIC CITATION FORMAT PER TYPE OF SOURCE
Citations for interviews

 A personal interview, e-mails, and other forms of correspondence should NOT

be included in a reference list but only as in-text citation. They are not
considered recoverable data (they cannot be found by a researcher). It should
be referred personal communication in the in-text citation.
EXAMPLE:
 (Raposas, J.P., personal communication, December 12, 2017)

NOTE: Correspondence which are official in nature should be referred as official

communication.
SPECIFIC CITATION FORMAT PER TYPE OF SOURCE
Citations for brochure, lecture notes or an audio podcast

 If the source is a brochure, lecture notes, or an audio podcast, place a

description in brackets directly after the title. Date should be in a year,
month and day.
 EXAMPLE:
 New World Punx. (2014, February 15). A state of trance 650 [Audio file].
Retrieved from https://soundcloud.com/newworldpunx/asot650utrecht
SPECIFIC CITATION FORMAT PER TYPE OF SOURCE
Citations for Films & Videos from You Tube
ILLUSTRATION
 Person who posted the video’s Last name, F.M. [Username]. (Year, Month
Day of posting). Title of YouTube video [Video file]. Retrieved from URL
 If the name of the individual who posted the You Tube is not available,
begin the citation with the user name and do not place this information
in brackets.
 EXAMPLE
 Smith, R.A. [Rick Smith] (2013, September 20). Favre to moss! [Video
file]. Retrieved from https://www.youtube.com/watch?v=gOP_L6hBjn8
Specifications for Table Format in APA

Font Style: Times New Roman (standard prescribed by the NTRC)

Font Size: 12 for all the text and table entries and 10 for the source and
footnote
Spacing: Double space on the title, single or one and a half (1 ½ ) on the
table itself
Margin: Depends on the size of the table but at least 1-inch (2.54 cm)
Borders: Should only have horizontal lines. NO vertical lines
Notes:
 All specifications can be adjusted for clarity and readability, for
example, to keep table on one page.
Guidelines on Tabular Presentation:

Notes:
 Table numbers in Arabic numerals in the order in which they are first
mentioned in text, regardless of whether a more detailed discussion of
the table occurs later in the paper.
 Do not use suffix letters to number tables, i.e., Table 5a and 5b.
 For appendix with tables, identify those elements of the appendix with
capital letters and Arabic numerals, i.e., Table A1 is the first table of
Appendix A or of a sole appendix that is not labeled with a letter.
 It is to be noted that tables and figures are numbered independently.
Guidelines on Tabular Presentation:

Notes:
 Put the title “Table#” above the table.
 There is no period following the table number. On the
next line, put the title of the table in italics and in the
Title Case except unimportant words such as “a”, “and”,
“the”.
 If a word is a proper noun, be sure to CAPITALIZE the first
letter anyway. It is left justified and does not end with a
period.
 Standard abbreviations and symbols such as “%” or “no.”
may be used in headings without further explanation
Guidelines on Tabular Presentation:

Notes:
 In citing the table within the text of the study, do not write
“the table above” or “the table below”.
 Place the table soon after they are referred to within the
text. If the reference is within a sentence, cite it as
“Table#”. If the reference is after a sentence or a paragraph,
it is cited after the period enclosed in a parenthesis as”(See
Table #.)”
Guidelines on Tabular Presentation:

Notes:
 Ensure each column has a heading.
 Colors are never used.
 If using tables from a source, copy the structure of the original
exactly, and cite the source in accordance with APA style.
 If an element of a table is unavailable or inapplicable, use a
specific note rather than a dash.
Guidelines on Tabular Presentation:

Notes:
 Generally, it is better to round numerical values to two
decimal places; however, express numerical values to the
number of decimal places that the precision of
measurement justifies. It should be presented in the same
metric.
Example
Table 1
Domestic and Foreign Trade Collection APA Table Style: 2010-2017

Year Domestic Foreign Total

Trade Trade Collection
2010 173.28 157.51 330.79
2011 183.08 200.22 383.31
2012 229.59 220.99 410.59
2013 250.15 239.83 489.98
2014 278.79 279.11 557.91
2015 295.50 274.70 570.20
2016 331.41 290.54 621.95
2017 365.24 329.06 694.30
Note.
Guidelines on Tabular Presentation:

 Notes are placed below the table. The word “Note” or “Notes” is in
italics and followed by a period.
 There are three (3) types of notes for tables:
 General

 Specific

 Probability
Citing Sources in a Table

 If using tables from a source, copy the structure of the original

exactly. Include a note below the table specifying whether it is
from another source or adapted from another source., and cite
the source in accordance with APA style.
 e.g. “Note. From …” OR “Note. Adapted from …” OR “Note.
The data in column 1 are from …”
Citing Sources in a Table

 If the material to be adapted is from multiple resources –

that is, extracting rows or columns from previously
published tables and integrating them into a single table –
there is a need to include multiple permission statements,
one for each source.
Specifications for Figures
Font Style: Times New Roman (standard – prescribed by the NTRC)
Font Size: No smaller than 8 points

Figure number and caption are below the figure

“Figure#”, in italics followed by a period.

On the same line as the “Figure#”, continue by putting the title of the
figure in sentence case.

Only the first word and any proper nouns are capitalized. It is left
justified and does not end with a period.
Figure Legends and Captions

 A legend explains the symbol used in the figure; it is

placed within the figure. It should have the same kind and
proportion of lettering that appear in the rest of the
figure. Capitalize major words in the legend.

 A caption is a concise explanation of the figure that is

placed directly below the figure and serves as the title of
the figure.
Guidelines on Figurative Presentation

 Make certain that the symbols, abbreviations, and terminology in

the caption and legend agree with the symbols, abbreviations, and
terminology in the figure, in other figures in the article, and in the
text.
 Avoid the use of three-dimensional kind other effects (including
color), except in rare instances where they demonstrably enhance
data presentation.
Guidelines on Figurative Presentation
 Limit the number of different shadings used in a single
graphic. If different shadings are used to distinguish bars or
segments of a graph, choose shadings that are distinct.
e.g. The best option to distinguish two sets of bars is no
shading[open] and black[solid].

 Number all figures with Arabic numerals in the order in

which they are first mentioned in text, regardless of
whether a more detailed discussion of the figure occurs
later in the paper.
Guidelines on Figurative Presentation

 Do not use suffix letters to number figures, i.e., Figure

5a, and 5b.
 If the manuscript includes an appendix with figures,
identify those elements of the appendix with capital
letters and Arabic numerals, i.e., Figure A1 is the first
figure of Appendix A or of a sole appendix that is not
labeled with a letter.
 It is to be noted that tables and figures are numbered
independently.
Citing sources in Figures

 Figures with a single source have captions which describe

the contents, then end with the citation information (if
produced from another source).
 If citing figures that are created by compiling information
from a variety of sources, all these sources need to be
cited in the figure – after their number and name.
Citing sources in Figures

 In citing the figure within the text of the study or

document, do not write “from the figure above” or “from
the figure below”. Place the figure soon after they are
referred to within the text. If the reference is within a
sentence, cite is as “Figure#”. If the reference is after a
sentence or a paragraph, it is cited after the period
enclosed in a parenthesis as “(See Figure#.)”
Thank you!