“LEGAL PROTECTION OF TAXPAYERS WHO ARE NOT INSURED CORPORATE INCOME TAX FOR THE BLOCKING OF ASSETS BY THE DIRECTORATE GENERAL OF TAXES”, Wor.Bul.Man.Law., vol. 20, pp. 49–52, Mar. 2023, Accessed: Apr. 18, 2026. [Online]. Available: https://www.scholarexpress.net/index.php/wbml/article/view/2329