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- [2] CUSTOMS, EXCISE DUTIES AND VALUE ADDED TAX INTERNATIONAL AND COMPARATIVE LAW QUARTERLY, 1991, 40 : 720 - 726
- [4] Knowledge of Facts and Personal Scope of Customs and Excise Duties GLOBAL TRADE AND CUSTOMS JOURNAL, 2024, 19 (01): : 16 - 22
- [6] The formal duties to fulfill by the natural people like contributors of the tax to the added value ACTUALIDAD CONTABLE FACES, 2009, 12 (18): : 34 - 43