Creación de herramientas virtuales para la apropiación de la factura electrónica en los contribuyentes de la Dirección de Impuestos y Aduanas Nacionales DIAN.

Abstract

Twenty years ago, in Pamplona N.S, the University of Pamplona with the Public Accounting program has trained upright professionals who are committed to the career, this establishes as an alternative to opt for the professional title business practice in different organizations nationwide. This report aims to present the development of the internship, a prerequisite to the degree of Public Accountant after its completion in the DIRECTORATE OF NATIONAL TAXES AND CUSTOMS (DIAN) sectional Pamplona, a company that exists to help guarantee the fiscal security of the Colombian State and the protection of national economic public order, through the administration and control of due compliance with tax, customs and exchange obligations, and the facilitation of foreign trade operations in conditions of equity, transparency and legality, for the duration of the same, strictly complying with all the academic training objectives required by the University of Pamplona and with the company's policies.

In this internship, a detailed diagnosis will be made to the section, with the aim of structuring a proposal for improvement in the subject of electronic invoicing. It will denote the analysis of the context and performance of the activities according to the resources that were available to carry out this work, and the objectives will be raised as an essential element to know what we want to achieve with the respective internship. It will also be defined how the process was in the course of the work, the performance in it, the limitations presented, the professional experience acquired and the application of the academic knowledge that provided the appropriate expertise to fulfill the development of the functions.