أ.م.د. محمد علي عوض الحرازي. “View to the Electronic Tax Payment Process : Doi:https://doi.Org/10.37940/JRLS.2020.1.1.9”. Researcher Journal for Legal Sciences 1, no. 1 (November 25, 2022). Accessed June 6, 2025. https://uofjls.net/index.php/new/article/view/44.