Article 36 stipulates that partnerships are not taxed as entities; instead, the tax is imposed directly on the individual partners. The partnership is, however, required to file a tax declaration disclosing its income, profits, losses, expenses, debts, and other tax-related matters for the taxable year. This declaration is subject to the procedural rules and fines applicable under this Law. The partnership entity, rather than its partners, is responsible for determining its taxable year, accounting methods, and other relevant accounting policies. The provisions concerning capital companies apply to the shares of limited partners in limited partnerships.