CHITNIWON, C. The Problem of Tax Arrears Collection under Section 12 of the Revenue Code: A Study of Limited Companies. Nitipat NIDA Law Journal, [S. l.], v. 14, n. 2, p. 85–100, 2025. Disponível em: https://so04.tci-thaijo.org/index.php/nitipat/article/view/281104. Acesso em: 2 oct. 2026.