The Accounting and Tax Support Centers -NAF are a social responsibility initiative, proposed and guided by the National Tax and Customs Directorate - DIAN, which may be implemented by higher education institutions, in order to create spaces of permanent attention, where students and teachers, previously trained, offer, at no cost, basic guidance on tax, customs and exchange matters to low-income individuals and legal entities, in the regulatory or technical field, according to the scope determined by the documents that formalize the agreements for its implementation.
Objectives
General Objective
- To provide higher education students with a practical experience on tax, customs and/or exchange guidance, as the case may be, strengthening with this strategy academic aspects through the solution of real cases proposed by citizens who demand the service of the Accounting and Tax Support Nuclei -NAF.
- Provide guidance, free of charge, to individuals and legal entities, in the regulatory field and assist them in the correct use of online services provided by the U.A.E. Dirección De Impuestos y Aduanas Nacionales DIAN for the fulfillment of obligations.
- To educate students about the social sense of taxes and public spending, and to encourage tax ethics and community service.
- Suggest research topics that are relevant to the country's tax, customs and/or exchange system, as the case may be, and provide the information deemed necessary for such purpose, provided that the confidentiality of such information is not affected.
Specific Objective
- To provide and reinforce in the students of the academic disciplines related to the work of the Accounting and Tax Support Nuclei, a practical experience framed in the reality of our country.
- To produce knowledge in tax, customs and/or exchange matters, as the case may be, through the theoretical-practical dynamics of the students, reverted into concrete research products.
- To promote tax, customs and exchange education, understood as a teaching-learning process, aimed at fostering a participatory and supportive citizenship through the understanding of both tax rights and duties.
- To educate students about the social sense of taxation and public spending, and to instill tax ethics and community service.
- Promote the appropriation of ethical values associated with tax compliance in future users of the entity.
- Promote awareness on tax, customs and exchange matters, as the case may be, among students and teachers participating in the program, seeking to spread it among the citizens using NAF services, in order to influence voluntary and timely compliance with their obligations.
Benefits
The citizen would benefit the most by having free access to the procedures and services offered by the DIAN, and would have greater access to information, all aimed at facilitating compliance with tax, customs and/or foreign exchange obligations, as the case may be.
Students will complement their academic training through practical work, which will allow them to improve their professional qualities as a result of the direct relationship with the citizen, providing a social service to the community.
The educational institution will be able to obtain greater qualification of its students and faculty, strengthening the practical component of the students of the academic disciplines related to the work of the Accounting and Tax Support Nuclei -NAF, which will result in the improvement of its image as an educational institution before the community in which it is inserted.
La DIAN, por su parte logrará acercarse a la ciudadanía y a los contribuyentes, a partir de la difusión information systems and the acceso a los servicios, facilitándoles el cumplimiento de sus obligaciones tributarias, aduaneras y/o cambiarias, aportando a la lucha contra la evasión fiscal y aduanera y la incorporación a la economía formal; así mismo fortalecería la cultura de la contribución en el escenario académico de estudiantes, docentes y personal administrativo de las instituciones de educación superior; todo ello contribuirá a fortalecer la imagen de la institución ante la sociedad.
In turn, society in general will gain the Culture of Contribution as a value associated with solidarity and intrinsic to the values of citizenship, increasing confidence in the Entity's actions and improving relations with the State.
Portfolio of services
Another aspect that is subject to agreement between the DIAN and the higher education institution - IES is the portfolio of services, which must be reviewed and adapted to the careers that the university under the agreement has, to define the issues to be addressed in tax, customs and, or exchange, as the case may be. The services proposed below are the most demanded by the citizens. In order to coordinate with the University, it is essential to take into account the availability of DIAN experts to accompany the HEIs in the process. The proposed topics are not exhaustive; they may be adjusted by mutual agreement between the HEI and the DIAN.
Temario Tributario
NAF students will provide support and guidance on tax procedures and services as follows:
Single Tax Registration (Registration, updating and cancellation)
Illiquid successions.
Economic activities and responsibilities.
Billing.
Electronic signature.
Excise tax.
Income of individuals.
Sales tax - IVA.
Use of the online services of the DIAN Portal.
Temario Aduanero
NAF students will provide support and guidance in customs procedures and services as follows:
Imports (Harmonized System of Tariff Nomenclature, Tariff Classification, Tariff Charges, VAT, Antidumping and Countervailing Duties, Safeguards, Tariff Preferences)
Export.
Value statement.
Elements comprising the customs value.
VUCE, approvals and authorizations for import and export.
Temario Cambiario
NAF students will provide support and guidance in foreign exchange procedures and services as follows:
Exchange Competence DIAN.
Exchange Declaration, imports of goods, exports of goods, external indebtedness, guarantees, derivative transactions, clearing accounts, free trade zones and free market.
Regulations on Professionals of Purchase and Sale of Foreign Currency in cash and traveler's checks.
Modalities for entering and leaving the country of cash and securities representing money.
Normativity cambiaria, régimen sancionatorio y procedimiento administrativo cambiario.
Request for services
If you would like guidance or assistance related to tax and fiscal matters please fill out the following form.
Remember that our services are provided virtually oriented to: consulting exogenous information, income tax returns for individuals, electronic and paper invoicing, electronic signature enablement, registration, enablement and update of RUT, illiquid inheritance, simple taxation regime RST, appointment scheduling, customs services and virtual training.
Services
- Online Tax and Accounting Consulting.
- Guidance and virtual assistance in:
- Pre- RUT on line.
- Paper and electronic invoicing.
- Electronic signature.
- Simple taxation regime.
- Guidance on online services DIAN portal.
- Exogenous information.
- Orientation in accounting, economic, tax and financial activities and responsibilities.
