Miércoles, 19 Octubre 2016 17:12

Sujeto

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Es el primer elemento de la relación tributaria. Existen dos clases de sujetos, uno activo y otro pasivo. En el derecho fiscal mexicano, son sujetos activos la Federación, los Estados, el Distrito Federal y los municipios, dado que son quienes tienen derecho a exigir el pago de los tributos. Y por lo que se refiere al sujeto pasivo, es la persona obligada al pago de las contribuciones (contribuyente) según la Ley.

Visto 560 veces Modificado por última vez en Martes, 29 Noviembre 2016 21:02

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