jueves, 7 de julio de 2016

Activity

1What is the DIAN?
2. How did it start? When?
3. What are DIAN'S assets?
4. Why does DIAN exist?
5. Who is DIAN'S legal representative?
6. What are DIAN'S functions?
7. What processes does DIAN follow?
8. What are the processes?
9. What are taxes?
10.What are tributes? 

1. It's the special administrative unit of the government of Colombia, in spanish the acronym refers to "Dirección de impuestos  y Aduanas nacionales". It is in charge of ensure fiscal security of the State, acting on everything related to tax obligations, customs operations, foreign exchange and foreign tradeIn short, it ensures that taxes on all these operationes are completed on the basis of relevant legal requirements and procedures established

2. It started in June 1st of 1993, with the fusion between the former Tax office DIN with the former customs office DAN.

3. 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

4.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

5. The Director-General. He is allowed to delegate some of his duties, within certain legal restricions. He is apointed by the President of the Republic

6. DIAN administers income and related taxes, stamp tax, and sales tax (IVA), it also administers cutoms duties and other national-order internal taxes that are not within the competency of other stage agencies, including internal taxes on foreign trade; and management and administration of the Customs system

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 if imports and exports, and under-and-over invoicing of these operations.

The
management and administration of the Customs system includes services and support  for foreign trade operations, and the seizure or delaration 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 of contracts relating to free zones.


7. Has the following kind of process: strategic, mission-related, support, and evaluation.

8. Strategic
processes

Corporate 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.  Taxes are special kinds of fees or charges that the government requires people to pay in order to live and work in their state or country. The government needs money to operate, and taxes are a way for it to get this money. This money goes to fund many different types of programs.

10. Payment made periodically by one state to another, especially as sign of dependence. 

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