How did DIAN start?
The Colombian tax and customs authority DIAN was set up as a Special Administrative Unit by Decree 2117/1992, which merged the former Tax Office DIN with the former Customs Office DAN, as of June 1, 1993.
Decree 1071/1999 subsequently restructured and reorganized the Special Administrative Unit.
What is its legal nature?
DIAN is organised as the national-order Special Administrative Unit, of a specialised technical nature, with independent legal existence, autonomy of administration and budget, and its own assets: it is accountable to the Ministry of Public Finance.
What is its jurisdiction?
DIAN´s jurisdiction covers all Colombia from the headquarters in Bogota, D.C.
There are DIAN offices in 42 towns and cities across Colombia:
Arauca, Armenia, Barrancabermeja, Barranquilla, Bogotá, Bucaramanga, Buenaventura, Cali, Cartagena, Cartago, Cúcuta, Florencia, Girardot. Ibagué, Inírida, Ipiales, Leticia, Maicao, Manizales, Medellín, Mitú, Montería, Neiva, Palmira, Pasto, Pereira, Popayán, Puerto Asís, Puerto Carreño, Riohacha, Santa Marta, San Andrés, Sincelejo, Sogamoso, Tumaco, Tunja, Turbo, Tulúa, Quibdo, Valledupar, Villavicencio, Yopal
What are 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, on any title.
Why does DIAN exist?
DIAN 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 equity, transparency and legality.
Who is DIAN´s legal representative?
The Director-General is the legal representative. 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
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.
What processes does DIAN follow?
DIAN has the following kinds of process: strategic, mission-related, support, and evaluation,
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.
What are the processes?
Inspection and assessment
Administration of receivables
Human resources management
Office of the Defender
For further details, please consult:
Decree 1071, June 26, 1999
Decree 3626, October 10, 2005
Decree 4048, October 22, 2008.