@book{12272,
	author = {Checa Gonzáles, Clemente;},
	title = {Los responsables tributarios /},
	publisher = {Superintendencia Nacional de Aduanas y de Administración Tributaria,},
	year = {2013.},
	series = {Doctrina tributaria y aduanera.},
	address = {Lima :},
	edition = {Primera edición Peruana.}
}