Normas generales de gestión (Artículo 18 de la Ley)

AuthorEduardo Berché Moreno
ProfessionCatedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL
Pages215-216

Page 215

  1. Los sujetos pasivos estarán obligados a presentar las correspondientes declaraciones tributarias y, en su caso, a practicar las autoliquidaciones que procedan, así como a prestar las garantías para responder del cumplimiento de sus obligaciones tributarias, en la forma que establece el artículo 43 del reglamento.

  2. Los sujetos pasivos deberán determinar e ingresar la deuda tributaria en el lugar, forma, plazos e impresos que establezca el ministro de Economía y Hacienda.

  3. En...

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