Informe final práctica empresarial dirección seccional delegada de impuesto y aduanas seccional de Pamplona.

Abstract

The purpose of the Special Administrative Unit for the National Tax and Customs Directorate - DIAN is to guarantee the fiscal security of the Colombian State and the protection of the National economic public order, through the administration and control of due compliance with tax, customs and exchange obligations, this entity It is attached to the Ministry of Finance and Public Credit. Electronic invoicing consists of the transmission of invoices or documents between sender and receiver by electronic means, digitally signed with certificates, and prior validation by the DIAN so that state entities have accurate and timely information, and in said registry, they can combat evasion, with the same legal validity as paper invoices. Through the digital implementation, it seeks to provide improvements through a proposal that seeks a better use in the processes of electronic invoicing, equivalent document and electronic payroll. Where the DIAN seeks a better relationship with taxpayers. For the year 2021, where there is already a massification of the implementation of the electronic invoice and the parameters for the implementation of the equivalent document and electronic payroll. And continue implementing the free DIAN solution for micro and small companies, in a way that really allows us to achieve objectives and control evasion, using the virtual means that we have as interns.