Zikirov, Zafarjon Izzatillo o‘g‘li. “The Legal Basis for Offsetting Negative Differences Arising from Value-Added Tax in Enterprises”. TLEP – International Journal of Multidiscipline 2, no. 2 (July 7, 2025): 124–128. Accessed July 14, 2025. https://www.tlepub.org/index.php/1/article/view/60.