We in DIAN are responsible for facilitation and control of economic agents and for enforcement of tax, customs and exchange regulations applying the principles of our Constitution in the practice of public administration. We aim to collect the correct amount of taxes; expedite foreign trade operations, encouraging conditions of fair competition, and provide reliable and timely information, contributing to the social and economic welfare of the people of Colombia
In 2010, DIAN enjoys a solid position as the fiscal authority of the State, as an autonomous institution, which has secured high levels of voluntary compliance with the obligations which it controls and facilitates. It has comprehensive systems of information, processes and regulation, and makes full use of them: it has technical inputs to balance up the tax burden, and it has simplified the tax, customs and exchange systems.
DIAN has a committed team of civil servants who are trained to protect the interests of the State, with a strong sense of service. There is integral and constantly-updated technological support; and a special administrative regime proper to a modern government agency, to meet the needs of society, public servants, taxpayers and users.
In the context of its mission and vision, DIAN is also aware of the importance of its activities to the welfare of Colombia, and its commitments are guided by the following principles:
DIAN will guarantee the effectiveness, efficiency and efficacy of services provided to customers, and of the quality management system and internal control.
DIAN will continuously improve its organisations in performance, with a process- based approach to control and evaluation mechanisms,
DIAN will provide employment conditions in terms of health, safety and the development of competences which personal and professional growth of its staff demands.
DIAN will support its actions and decision-making with reliable and timely information, generated by advanced-technology systems.
DIAN will ensure that its communications processes are developed appropriately.
DIAN will develop the elements and actions required to increase its institutional capacity to manage strategic risks, and its status as executing agency.
The map identifies strategic issues and defines indicators, targets, resources and actions to be taken. DIAN will use them as the foundation-stones of policy implementation.
Achieving operational excellence
The rules of the game are known; the resources of the State are scarce, and the objective is to maximise collection within the application of those rules. The challenge for DIAN is one of the most important of all the activities of the State. It is a challenge which must be approached intelligently, processing the greatest possible amount of information, so that DIAN can identify all those who should be paying taxes, and define the state of their accounts.
Taxpayers are therefore provided with easy and transparent means to comply with their obligations, but at the same time, DIAN must strengthen tax and Customs controls, to make sure that they do so. As part of this strategy, DIAN must ensure that it is understood that its customers have its support and advisory services when their accounts are in order, and that they will face an immediate reaction, with the necessary muscle, when they are not.
Redirection towards service
The tax administration must be able to operate at the same level as the modern citizen, who demands more and better products and services "at the lowest price". In the case of DIAN, this means that it must secure strict compliance with regulations, and ensure that each taxpayer pays exactly what he should, and that all taxpayers who should be paying taxes to the State are doing so.
In this area, the strategy must be comprehensive, and DIAN must provide services which facilitate the work of those who meet their obligations; and DIAN must use appropriate tools to make a significant impact on evasion, contraband and offences against exchange regulations.
This means that the organisation, its processes and its people must be redirected towards a sense of service, optimising operations for Customs control, administration of the collection network, optimising and expediting logistical processes to support its activities, and making them more flexible.
Consolidation of legitimacy and autonomy
More than 80% of the revenues collected by DIAN come from voluntary (or induced) compliance by from taxpayers. At the same time, the payment of taxes is one of the most important moments at which the individual comes into contact with the State. The way in which this transaction develops is fundamental in determining the individual taxpayer´s present and future attitude to his obligation to pay taxes, and his attitude towards the State.
While DIAN is not responsible for the management of the State in general, it can indeed be a vehicle to communicate the State's results, particularly to those who have made their contributions by paying their taxes. DIAN should be an example of good management and transparency for the public, not only in its management of resources, but also in the services that it provides, transactions which can be performed with it, and the fair and objective application of regulations. This entails a frontal assault on corruption, and the creation of effective mechanisms to protect the State against it.
This means that the institutional image of DIAN must be enhanced, so that there will be increasingly greater trust among the public and in the State as a whole, so that more resources may become available to it and investments made in it may be maintained and potentiated.
Contribution to national competitiveness
By its nature, DIAN has a high impact on Colombia's competitiveness. The way in which DIAN guarantees compliance and consistency in the rules of the game in terms of tax, Customs and exchange regulations, is a fundamental element in the expectations of local or foreign investment, competitiveness in foreign-trade operations, and a reduction in time and costs associated with compliance.
Therefore, DIAN has set priorities on an appropriate balance between facilitation and control, legal security and unity of criterion, which, when combined with the drive to simplify legislation and to secure proactive planning of changes in it, should benefit the competitive development of Colombia.
The simple fact of the existence of this strategic principle, and its follow-up, will ensure that there will be balanced development, and this should favour the organisation in all respects.
Amended by Resolution 1131 of December 4, 2008