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Abord\u00f3 la Autoridad Tributaria lo relativo a la subsidiaridad as\u00ed: \u201cTrat\u00e1ndose de los responsables por el cumplimiento de las obligaciones formales, el art\u00edculo 571 del Estatuto Tributario indica que los contribuyentes o responsables directos del pago de los impuestos, deben cumplir los deberes formales que la ley o el reglamento se\u00f1alen, personalmente o por medio de sus representantes y, a falta de \u00e9stos, por el administrador del respectivo patrimonio. 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\u201cTrat\u00e1ndose de los responsables por el cumplimiento de las obligaciones formales, el art\u00edculo 571 del Estatuto Tributario indica que los contribuyentes o responsables directos del pago de los impuestos, deben cumplir los deberes formales que la ley o el reglamento se\u00f1alen, personalmente o por medio 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