DIAN INFORMATION.

1.       WHAT IS THE DIAN? Is the national taxes and costumes department.

2.       WHEN WAS THE DIAN FOUNDED? It was founded in June 1 1993, from the merge of the DIN and DAN.

3.       WHO’S THE LEGAL REPRESENTATIVE OF THE DIAN? The legal representative is the general director and it appointed by the president of the republic.

4.       WHERE IS THE HEADQUARTERS? In Bogota and is represented in 42 cities and towns in Colombia

5.       HOW CAN THE DIAN GET ASSETS? It can receive assets by title or acquired

6.       WHY DOES THE DUAN EXIST? It exists to protect the national economic public order and the fiscal security.

7.       WHAT ARE THE DIAN’S FUNTIONS? Administration, control, supervision, management.

8.       WHAT ARE THE PROCESSES THE DIAN FOLLOWS?

·         Strategic process

·         Mission process

·         Support

·         Evaluation

Activity

1. What is the DIAN?
Special Administrative Unit of the goverment of Colombia.
It is in charge of ensure fiscal security of th State, acting on everything related to taxes, customs operations, foreing exchange and trade. In short, it ensures that taxes on all the operations are completed on he basis relevant legal requirements and procedures established.

2. How did it start, when?
It started in June 1st of 1993, with the fusion of DAN and DIN.

3. What are the DIAN's assets?
DIAN's assets are those it holds today, and those which it may acquire or have assigned to it in the future or any title.

4. Why does the DIAN exist?
Exists to help to ensure the fiscal security of Colombia, and the protection of national economic public order, through the administration and control of compliance with tax, customs and Exchange regulations, and the facilitation of foreign trade operations, on conditions of equality, transparency and legality.

5. Who is DIAN's legal representative?
The Director-General. He is allowed to delegate some of his duties, within certain legal restrictions. The post of Director-General is one of “free appointment and dismissal”, and ordinarily, he is appointed by the President of the Republic.
6. What are DIAN's functions?
DIAN administers income and related taxes, stamp tax, and sales tax (IVA); it also administers customs duties and other national-order internal taxes that are not within the competency of other state agencies, including internal taxes on foreign trade; and management and administration of the Customs system, including the seizure, confiscation, or declaration of abandonment to the state of goods, and their subsequent administration and disposal.
DIAN is responsible for the control and supervision of compliance with the exchange regime in the import or export of goods and services, and related expenses, foreign currency financing of imports and exports, and under-and over- invoicing of these operations.

The administration of the tax system includes collection, inspection, assessment, discussion, enforcement, rebates, fines, and all other such tax-related matters.

The administration of Customs duties and other foreign trade taxes includes collection, inspection, assessment, discussion, enforcement, penalties, and all other such Customs-related matters.

The management and administration of the Customs system includes services and support for foreign trade operations, and the seizure or declaration of abandonment of goods to the State, and their subsequent administration, control and disposal; and the administration and control of special import-export systems, free zones, special export zones, and the international trading companies (CI), following policies set by the Ministry of Trade, Industry and Tourism, except for contracts relating to free zones.

7. What processes does DIAN follow?
The strategic processes are designed to provide DIAN with guidance in achieving its mission, vision, policies and objectives, and to satisfy the needs of interested parties (organisations, individuals or groups).

Mission-related processes referred to the essential purposes and responsibilities of DIAN as a State institution, as expressed in its mission, This includes its work in guaranteeing the fiscal security of the Sate, and the protection of national economic public order, through the administration and control of compliance with tax, customs and exchange regulations; and the facilitation of foreign trade operations on conditions of equity, transparency and legality.

Support processes underpin strategic, and mission-related processes, and processes for measurement, analysis and improvement.

Evaluation processes secure the means of measurement, feedback and adjustment, so that DIAN can achieve the results proposed for it. They include processes for measurement, follow-up and internal audit, corrective and preventive actions, and they are an integral part of strategic, support and mission-related processes.

8. What are the processes?

Strategic processesCorporate intelligence

Mission-related processes
Customer assistance
Collection
Marketing
Inspection and assessment
Legal procedures
Customs operation
Administration of receivables
Mass management

Support processes
Human resources management
Physical resources
Financial resources
Systems services

Evaluation processes
Disciplinary investigation
Internal controls
Office of the Defender

9. What are taxes?
Taxes are generally an involuntary fee levied on individuals or corporations that is enforced by a government entity, whether local, regional or national in order to finance government activities. In economics, taxes fall on whomever pays the burden of the tax, whether this is the entity being taxed, like a business, or the end consumers of the business's godos.
10. What are tributes?
Payment made periodically by one state to another, especially as a sign of dependence.

UNIDAD 3

 

¿QUÉ ES LA FISCALIDAD?

 

- Identifica ideas de negocios para poner en marcha su proyecto de vida.

- Reconoce que función desempeña la DIAN.

- Reconoce conceptos como los tributos, los impuestos, comunicación efectiva y estados de liderazgo.