Iheduru, Ngozi G., and Obioma O. Ajaero. “Tax Identification Number and Non-Oiuta Revenue: A Comparative Analysis of Pre and Post Tin Advanced Taxation Management (ACC 921)”. International Journal of Accounting & Finance Review, vol. 3, no. 1, Oct. 2018, pp. 48-58, https://doi.org/10.46281/ijafr.v3i1.30.