PROCEDIMIENTO SANCIONATORIO - 2/4 - DIAN

Name: PROCEDIMIENTO SANCIONATORIO - 2/4 - DIAN
Uploaded: 2020-08-20T23:19:26.000Z
Duration: 2 h 21 s

Overview of Sanctions in Taxation

In this section, the speaker discusses the sanctions imposed for different types of actions and non-compliance with tax obligations.

Types of Sanctions

Pecuniary sanctions are economic penalties imposed for substantial and formal obligation non-compliance.

Moral sanctions do not involve monetary fines but have a moral impact, such as closure or suspension of business activities.

Penal sanctions are related to criminal offenses like non-payment of taxes or fraudulent practices.

Moral Sanctions

Closure or clausure of establishments with a public notice indicating evasion.

Public declaration of non-filing for five years.

Suspension of taxpayer's registration due to failure to update information.

Impact of Moral Sanctions

Loss of credibility among clients and suppliers.

Potential negative effect on business reputation and trustworthiness.

Penal Sanctions

Non-payment of VAT or withholding taxes can lead to criminal charges.

Prosecution may be initiated against taxpayers, legal representatives, accountants, and auditors involved in misappropriation or fraud.

Reporting Irregularities

Special cases like tax fraud involving fictitious suppliers are reported to the penal group for further investigation and potential criminal charges against company representatives.

Extemporaneous Penalty Calculation

This section explains how penalties are calculated when taxpayers fail to meet their filing deadlines.

Extemporaneity Penalty Calculation

If a taxpayer fails to file their tax return on time, they will be subject to a penalty equal to 5% of the total tax liability or withholding tax per month or fraction thereof. The penalty should not exceed 100% of the tax liability.

Temporality Penalties

If no tax liability is found in the return, the penalty is calculated as 0.5% of the gross income received during the reporting period per month or fraction thereof.

If there are no taxes or income, the penalty is calculated based on 1% of the net equity from the previous year per month or fraction thereof. The penalty should not exceed 10% of the net equity.

Impact of Extemporaneity Penalties

Failure to file tax returns promptly can result in significant financial penalties for taxpayers.

Careful attention must be paid to avoid miscalculations and potential higher penalties.

The transcript does not provide further information beyond this point.

Process of Sanctions for Non-Declaration

This section discusses the process of sanctions for non-declaration and provides details on the calculation of penalties based on different tax types.

Calculation of Penalties for Non-Declaration

The penalty for non-declaration is calculated based on different criteria, such as the extemporaneous calculation by the taxpayer or by the tax authority.

The penalty for non-declaration is either 20% of the value of bank deposits or 20% of gross income for local taxes.

For income tax, it can be either 10% of bank deposits or 10% of gross income.

The penalty for withholding tax is either 10% of issued checks or 10% of costs and expenses.

Reduction Opportunities for Penalties

There are opportunities to reduce penalties if certain conditions are met:

Within the timeframe to file an appeal against the penalty resolution, the penalty can be reduced to 10% of the initially proposed amount.

If a penalty resolution has already been issued within the appeal timeframe, it can be reduced to 75% if accepting the facts and waiving further appeals.

Tariffs for Non-Declaration Penalties

Different tax types have specific tariffs for non-declaration penalties:

Gasoline tax: 20% of the amount that should have been paid.

Financial transactions tax: 5% of taxes owed.

Wealth tax: 1.6% of determined tax value.

Monotributo: 1.5% of taxes owed.

Foreign assets: 5% of gross assets declared in previous year's income statement.

Other Types of Sanctions

This section covers other types of sanctions related to accounting irregularities and failure to provide requested information.

Sanction for Accounting Irregularities

If the tax authority requests accounting books and supporting documents, and the taxpayer fails to comply, a sanction is imposed.

The sanction for accounting irregularities is 0.5% of the higher value between net income and net assets of the previous year, not exceeding 20,000 times.

Sanction for Failure to Provide Information

Failure to provide requested information within the specified timeframe results in a penalty.

The penalty for failure to provide information can be:

5% of the amount for which information was not provided.

4% of the amount for which incorrect information was provided.

3% of the amount for which information was provided late.

If it's not possible to determine a base amount, it can be either 0.5% of net income or 0.5% of gross assets.

Reduction Opportunities for Sanctions

This section explains opportunities to reduce penalties after they have been calculated.

Reduction for Accounting Irregularities Sanction

The sanction for accounting irregularities can be reduced by half if accepting the penalty value after receiving charges but before a resolution has been issued.

If a resolution has already been issued within the appeal timeframe, the sanction can be reduced to 75% by accepting facts and waiving further appeals.

Reduction for Failure to Provide Information Sanction

For failure to provide requested information, if a resolution has already been issued within the appeal timeframe, accepting facts and waiving further appeals can result in a reduction of the sanction by 50%.

Important Considerations

This section highlights important points related to penalties and obligations.

Presentation of Accounting Books

Failure to present accounting books when requested through tax subscription will result in an accounting irregularities sanction.

The sanction can be reduced by half if accepting the penalty value after receiving charges but before a resolution has been issued.

If a resolution has already been issued within the appeal timeframe, the sanction can be reduced to 75% by accepting facts and waiving further appeals.

Other Sanctions

This section mentions other types of sanctions related to non-declaration and failure to provide information.

Non-Declaration Penalties

Different tax types have specific tariffs for non-declaration penalties imposed by the tax authority when taxpayers fail to fulfill their declaration obligations.

Failure to Provide Information Penalties

Failure to provide requested information within the specified timeframe results in penalties based on different criteria, such as non-provision, incorrect provision, or late provision of information.

Summary of Information Provision Sanctions

This section provides an overview of penalties for failure to provide requested information.

Penalties for Failure to Provide Information

The penalty for failure to provide requested information is:

5% of the amount for which information was not provided.

4% of the amount for which incorrect information was provided.

3% of the amount for which information was provided late.

If it's not possible to determine a base amount, it can be either 0.5% of net income or 0.5% of gross assets.

Conclusion and Final Considerations

This section concludes the discussion on sanctions and highlights important points regarding accounting irregularities and failure to provide requested information.

Accounting Irregularities Sanction

Failure to present accounting books when requested through tax subscription will result in an accounting irregularities sanction.

The sanction can be reduced by half if accepting the penalty value after receiving charges but before a resolution has been issued.

If a resolution has already been issued within the appeal timeframe, the sanction can be reduced to 75% by accepting facts and waiving further appeals.

Failure to Provide Information Sanction

Failure to provide requested information within the specified timeframe results in penalties based on different criteria, such as non-provision, incorrect provision, or late provision of information.

Response Time for Ordinary Requirement

This section discusses the time frame given to taxpayers to respond to ordinary requirements and the consequences of not providing the requested information within the specified period.

Timeframe for Response

Taxpayers are granted 15 calendar days to respond to ordinary requirements.

The legal basis for this timeframe is established in Law 225 of 1995, which states that taxpayers must provide a response within 15 calendar days following the notification of an ordinary requirement.

Consequences of Non-Compliance

If a taxpayer fails to respond or provide the requested information within the given timeframe, they may be subject to penalties for non-compliance.

These penalties can be imposed for failure to provide requested information during an investigation.

The penalty for non-compliance is calculated based on the sum of all values requested by tax authorities, such as income, costs, deductions, discounts, and withholding taxes.

The penalty is determined by considering all these elements and can have significant financial implications.

Reduction of Penalties

Penalties can be reduced under certain circumstances.

If the omission is rectified before the imposition of a penalty resolution, a reduction of 50% may apply.

Once a penalty resolution has been issued, taxpayers can still benefit from a reduction of 70% if they rectify their omission before the deadline for filing an appeal against the resolution.

Consequences of Not Responding to Ordinary Requirements

This section explains further consequences that taxpayers may face if they fail to respond to ordinary requirements.

Failure to Provide Requested Information

When taxpayers do not respond or provide requested information within the given timeframe, tax authorities proceed with issuing a special requirement.

The calculation of penalties is done at this stage based on the information available in the special requirement and its associated sanction.

It is crucial for taxpayers to respond promptly to ordinary requirements to avoid further complications.

Information Requested in Ordinary Requirements

This section outlines the specific information that tax authorities may request from taxpayers in ordinary requirements.

Requested Information

Tax authorities may request the submission of supporting documents and calculations related to declared income, costs, deductions, discounts, and withholding taxes for a specific year.

Taxpayers are required to provide a detailed breakdown and supporting documentation for each of these elements.

Calculation of Penalties for Non-Disclosure

This section explains how penalties for non-disclosure are calculated based on the requested information that taxpayers fail to provide.

Calculation Basis

The penalty for non-disclosure is determined by summing up all the values requested by tax authorities.

These values include income, costs, deductions, discounts, and withholding taxes.

The penalty is calculated based on the total sum of these elements that were not disclosed or supported by the taxpayer.

Reduction of Penalties

This section discusses the possibility of reducing penalties imposed on taxpayers who rectify their omissions.

Reduction Criteria

Penalties can be reduced by 50% if the omission is rectified before receiving a penalty resolution.

After receiving a penalty resolution, taxpayers can still benefit from a reduction of 70% if they rectify their omission before the deadline for filing an appeal against the resolution.

Sanctions Related to Failure to Provide Information

This section highlights additional sanctions that taxpayers may face if they fail to provide information as requested in ordinary requirements.

Failure to Respond Consequences

Failure to respond or provide information as requested in ordinary requirements can lead to penalties related to failure in providing information.

These penalties can be significant and should be taken seriously by taxpayers.

Sanctions Related to Incomplete or Incorrect Invoicing

This section explains the sanctions that can be imposed on taxpayers for incomplete or incorrect invoicing practices.

Sanction for Invoice without Requirements

Taxpayers who issue invoices without fulfilling the requirements specified in Article 617 of the tax statute may face a penalty of 1% of the value of the invoiced operations, not exceeding a certain threshold.

The specific requirements are detailed in letters H and I of Article 617.

Sanction for Failure to Issue Invoices

Taxpayers who are obligated to issue invoices but fail to do so may face closure or suspension of their business establishment, as stated in Articles 657 and 658 of the tax statute.

Other Actions Related to Invoicing

The tax statute also includes other actions related to invoicing, such as implementing technical control systems and complying with specific regulations.

Failure to adopt these controls after being instructed by tax authorities can result in sanctions.

Closure Sanctions for Various Offenses

This section discusses closure sanctions that can be imposed on taxpayers for various offenses.

Closure Sanctions for Different Offenses

Closure sanctions can be applied when taxpayers commit different offenses, including failure to issue invoices or equivalent documents, suppression of income or sales, double accounting or billing, violation of customs regulations regarding raw materials, assets, inventory items, or consigned goods.

The duration of closure sanctions varies depending on the offense committed. It can range from three days up to thirty days.

Technical Control Systems and Resolutions

This section provides information about technical control systems related to invoicing and resolutions issued by tax authorities.

Implementation of Technical Control Systems

Tax authorities may require taxpayers to use specific technical control systems for invoicing, such as machines, witness tapes, and resolution numbers.

These systems are periodically renewed for a duration of two years.

Sanctions for Non-Compliance

Failure to implement or apply the required technical control systems can result in closure sanctions.

Closure sanctions can be imposed when taxpayers do not issue invoices or equivalent documents as required or when they employ electronic systems that suppress income or sales, engage in double accounting or billing, or violate customs regulations regarding raw materials, assets, inventory items, or consigned goods.

The transcript provided does not cover all aspects related to the topic.

Imposition of Tax Penalties

This section explains the process of imposing tax penalties through a resolution. The timeline and steps involved in the process are discussed.

Process for Imposing Tax Penalties

A penalty is imposed through a resolution, which is separate from the special requirement.

The taxpayer has one month to respond to the charges presented in the resolution.

During this month, the taxpayer can present evidence and arguments to refute or contest the penalty.

After the deadline for responding to the charges, the fiscal division has six months to issue a penalty resolution.

The penalty resolution goes through two stages: investigation by the fiscal division and determination by the liquidation division.

Once issued, the taxpayer has two months to file an appeal against the penalty resolution with the legal division.

The legal division has one year to resolve the appeal.

If dissatisfied with the decision or after expiration of time limits, taxpayers can take their case to administrative courts.

Appeals and Legal Proceedings

This section discusses appeals and legal proceedings related to tax penalties. It explains how taxpayers can challenge penalties through reconsideration and subsequent legal actions.

Reconsideration and Legal Proceedings

After receiving a penalty resolution, taxpayers have two months to file a reconsideration appeal with the legal division.

The legal division has one year to resolve this appeal.

If dissatisfied with this decision or after expiration of time limits, taxpayers can initiate judicial proceedings by filing a lawsuit for nullity or restoration of rights in administrative courts.

Administrative courts include administrative tribunals, administrative judges, and state councils.

Changes in Competence for Administrative Acts

This section highlights recent changes regarding competence for issuing administrative acts related to tax penalties. It explains that now liquidation acts are prepared by the fiscal division, whereas determination acts are signed by the head of the fiscal division.

Competence for Administrative Acts

The recent modification transferred the authority to sign determination acts from the head of the liquidation division to the head of the fiscal division.

This change does not affect the investigative and determination process but only alters who signs the administrative acts.

Timelines and Procedural Requirements

This section emphasizes that both taxpayers and tax administration must adhere to specific timelines and procedural requirements during the imposition of tax penalties. It also clarifies that these timelines are strict and cannot be extended.

Timelines and Procedural Requirements

The process for imposing tax penalties has clear and strict timelines for issuing administrative acts and responding to them.

Both taxpayers and tax administration must comply with these timelines.

Failure to meet these deadlines can result in a loss of rights or opportunities for defense.

The procedure provides a framework for exercising rights but does not specify all requirements or steps involved.

Conclusion: Imposition of Tax Penalties

This section concludes by summarizing the process of imposing tax penalties through independent resolutions. It reiterates that this process follows specific timelines and requires adherence to procedural requirements.

Summary: Imposition of Tax Penalties

The imposition of tax penalties involves issuing separate resolutions outside special requirements.

Taxpayers have one month to respond to penalty charges presented in a resolution, during which they can present evidence and arguments.

After this period, there is a six-month timeline for issuing a penalty resolution, involving investigation by the fiscal division followed by determination by the liquidation division.

Taxpayers have two months to file an appeal against a penalty resolution with the legal division, which has one year to resolve it.

If dissatisfied with this decision or after expiration of time limits, taxpayers can initiate legal proceedings in administrative courts.

Recent changes transferred the authority to sign determination acts from the head of the liquidation division to the head of the fiscal division.

Both taxpayers and tax administration must adhere to strict timelines and procedural requirements during the imposition of tax penalties.

New Section

This section discusses the time frame for imposing sanctions on tax irregularities and the process of determining taxes.

Imposing Sanctions on Tax Irregularities

The period for imposing sanctions on tax irregularities is within the five years following the submission of income and asset declarations.

The penalties for non-compliance with tax regulations are outlined in articles 6.59, 6.59.1, and 6.60 of the tax statute.

If a taxpayer fails to respond to a notice from the tax administration regarding inconsistencies in their declaration, they have six months to apply the corresponding penalty after presenting evidence.

The tax authority can issue a sanction through an independent resolution within two years of the submission of income and asset declarations.

Example: Time Frame for Non-submission of Exogenous Information

If a taxpayer is required to submit exogenous information for a specific year but fails to do so, the time frame for imposing sanctions starts from when the irregularity occurred.

For instance, if a taxpayer was obligated to submit exogenous information for 2016 but did not, and this irregularity was discovered in 2017 (the year it should have been submitted), then the sanctionable irregularity occurred in 2017.

According to Article 638, within two years from when the income or asset declaration was submitted for that year (in this case, 2017), the tax authority has until April 2020 (two years later) to impose a sanction.

New Section

This section explains the process of determining taxes and different methods used.

Process of Determining Taxes

The main obligation is paying taxes, which can be done through filing private declarations where taxpayers calculate their own taxes based on provided forms.

Taxes can also be determined through an official assessment by the tax authority if inconsistencies are found in the private declaration.

The tax authority can propose modifications and issue an official assessment to determine taxes owed.

Determination Methods

The determination process occurs when a taxpayer submits a declaration with detected inconsistencies that they fail to correct. In this case, the tax authority proceeds with an official assessment based on available evidence.

Another scenario is when a taxpayer is obligated to declare but fails to do so. The tax authority determines the amount of tax that should have been declared through an assessment called "determinación por aforo."

For non-compliant taxpayers, there is a two-step process: first, they are penalized for not filing their declaration, and then the tax owed is determined through an official assessment. In cases of inconsistent declarations, the penalty is for inaccuracies.

New Section

This section discusses the functional competence of the tax administration in conducting determination processes.

Competence of Tax Administration

According to articles 684 and 688 of the statute, the Division of Fiscalization has full competence to investigate and propose adjustments in taxes and penalties.

Article 691 assigns responsibility for determining taxes and penalties to the tax administration.

Timestamps were not provided for every bullet point in this section.

Fiscalización y Competencia Funcional

This section discusses the changes in the competencies of the Division of Liquidation and the Division of Fiscalization regarding tax determination and enforcement.

Changes in Competencies

The fiscalization division is now responsible for projecting administrative acts of determination.

The division of liquidation is no longer responsible for determining taxes but continues to project acts administratively.

These changes were made through the modification of Article 691d with Decree Law 21/06/2019.

According to Article 50 of this decree, the head of the fiscalization entity is authorized to issue acts as specified in the article.

Stages of Tax Determination

This section explains the stages involved in tax determination and imposition.

Formation Stages

The stages involved in tax determination are: fiscalization, liquidation, and juridical discussion.

Fiscalization conducts investigations, while liquidation projects administrative acts of determination.

Juridical discussion handles appeals against administrative acts.

Faculties of Fiscalization

This section outlines the faculties granted to officials in charge of fiscalization.

Faculties Granted

Officials have faculties for investigating compliance with tax obligations by taxpayers.

These faculties include verifying accuracy, conducting investigations, requesting information from taxpayers or third parties, examining documents and records, ordering exhibitions and examinations, and facilitating clarification for correct tax determination.

These faculties are granted through legal provisions outlined in Article 684.

Delegation and Function Execution

This section explains how delegation works within the context of fiscalization functions.

Delegation Process

Functions related to fiscalization cannot be simulated or delegated without proper authorization.

The director has authority over these functions, and the heads of divisions also have delegated responsibilities.

Delegation is done through administrative acts such as verification orders or tax inspection orders.

The delegation specifies the type of taxpayer, taxable year, and tax to be investigated.

Function execution requires proper delegation by the head of fiscalization.

Investigation Limitations

This section highlights the limitations on investigations conducted by fiscalization officials.

Limitations

Investigations are limited to specific taxpayers, taxable years, and taxes authorized in the delegation order.

Officials cannot investigate beyond what is specified in their delegation order.

Proper investigation activities are carried out based on administrative acts that delegate these functions.

Verifications and Preparatory Administrative Acts

This section explains how verifications and preparatory administrative acts contribute to tax determination.

Preparatory Administrative Acts

The DIAN issues preparatory administrative acts for tax determination, including persuasive letters, ordinary requirements, provisional liquidation, correction notices, special requirements, and charge sheets.

These acts enable fiscalization officials to conduct verifications and investigations while requiring compliance from taxpayers.

The transcript has been summarized into meaningful sections with concise bullet points. Timestamps have been associated with each relevant bullet point.

Verifying Compliance with Tax Filing Deadlines

This section discusses the penalties imposed for late filing of taxes and provides calculations for determining the penalty amount.

Calculation of Penalty for Late Filing (Article 641)

The penalty for late filing is 5% of the tax due plus an additional 0.5% per month or fraction thereof.

This calculation applies to both income tax and wealth tax.

Calculation of Penalty for Non-Filing (Article 643)

If a taxpayer fails to file their tax return, the penalty is calculated based on different criteria depending on the type of tax.

For income tax, the penalty is either 20% of bank deposits or 20% of gross income, whichever is higher.

For withholding tax, the penalty is either 10% of checks issued or 10% of costs and expenses incurred during the period.

For other taxes such as gasoline tax, financial transactions tax, wealth tax, etc., specific percentages are applied based on the respective taxable base.

Reduction of Penalties

There is an opportunity to reduce penalties if a taxpayer files an appeal within a specified time frame.

In case of non-filing penalties, if the appeal is filed within 330 days from the due date, the penalty can be reduced to 10% of the initially proposed amount.

Other conditions may apply for reducing penalties in specific cases.

Sanctions for Non-Filing

This section explains how taxpayers who fail to file their taxes are penalized according to specific articles in taxation laws.

Article 643 - Penalty for Non-Filing

Article 643 imposes sanctions on taxpayers who have not filed their taxes as required by law.

The sanction amount varies depending on whether the taxpayer or the tax authority calculates it.

Calculation of Sanction Amount

If the taxpayer calculates the sanction, it is 20% of bank deposits or 20% of gross income for income tax.

For withholding tax, it is 10% of checks issued or 10% of costs and expenses incurred during the period.

The sanction amount should not exceed the total amount determined by the tax authority based on previous filings.

Reduction of Sanctions

Taxpayers have an opportunity to reduce sanctions by accepting the proposed amount after receiving a notice from the tax authority.

The reduction can be up to 50% if accepted before a resolution is issued, and up to 75% if accepted within the appeal period.

Reduction of Non-Filing Penalties

This section explains how taxpayers can reduce non-filing penalties by taking certain actions within specified time frames.

Reduction Opportunity

Taxpayers who file an appeal against a non-filing penalty within the prescribed time frame may have their penalty reduced.

The reduction can be up to 90% of the initially proposed penalty amount.

Penalty for Accounting Irregularities

This section discusses penalties imposed on taxpayers for irregularities in their accounting practices.

Penalty for Failure to Present Accounting Records (Article 655)

Taxpayers who fail to present their accounting records upon request from the tax authority are subject to penalties.

The penalty is calculated as 0.5% of either net assets or net income from the previous year, not exceeding a certain limit.

Reduction of Accounting Irregularity Penalties

Taxpayers have an opportunity to reduce accounting irregularity penalties by accepting them after receiving a formal charge but before a resolution is issued.

The reduction can be up to 50% if accepted within the appeal period.

Penalties for Failure to Provide Information

This section explains the penalties imposed on taxpayers for failing to provide requested information.

Penalties for Non-Submission of Information (Title 651)

Taxpayers who fail to submit requested information within the specified time frame may face penalties.

The penalty amount depends on the nature of non-compliance, such as not providing the required information or providing incorrect information.

The penalty ranges from 3% to 5% of the relevant sums.

Reduction of Information Submission Penalties

Taxpayers have an opportunity to reduce information submission penalties by accepting them after receiving a formal charge but before a resolution is issued.

The reduction can be up to 50% if accepted within the appeal period.

Last Income Tax Return Statement

This section discusses the last income tax return statement.

Imposition of Tax Penalties

The penalties for late filing and late payment are imposed through a penalty resolution.

Before issuing the penalty resolution, the taxpayer is given ten days to respond to the charges.

The penalty becomes effective within ten days after the administrative process is completed.

Process for Imposing Tax Penalties

Tax penalties can be imposed through an independent resolution or as part of a special requirement that modifies a specific year's tax declaration.

In the case of an independent resolution, a notice of charges is issued, and the taxpayer has one month to respond and present evidence to refute the charges.

The fiscal division then has six months to issue the penalty resolution.

The penalty resolution is prepared by the liquidation division based on the findings of the investigation conducted by the fiscal division.

Once issued, the taxpayer has two months to file a reconsideration appeal with the legal division.

Legal Proceedings

The legal division has one year to resolve reconsideration appeals.

After this period, or after resolving an appeal, if necessary, taxpayers can file a lawsuit in administrative courts within four months.

Competence in Administrative Proceedings

Previously, acts were signed by both heads of fiscalization and liquidation divisions. However, now only acts of determination are signed by heads of liquidation divisions while investigation acts are signed by heads of fiscalization divisions.

Summary of Administrative Process for Tax Penalties

This table summarizes key points regarding timelines and procedures for imposing tax penalties through an independent resolution.

Conclusion

The process for imposing tax penalties involves issuing a penalty resolution based on charges presented in a notice. Taxpayers have specific timelines to respond and appeal these resolutions. If dissatisfied with administrative proceedings, taxpayers can pursue legal action in administrative courts.

[t=0:37:39s] Overview of the Division of Liquidation and Fiscalization

This section provides an overview of the roles and responsibilities of the Division of Liquidation and Fiscalization in the tax determination process.

Roles of the Division of Liquidation and Fiscalization

The Division of Liquidation is responsible for projecting administrative acts related to tax determination.

The Division of Fiscalization, on the other hand, is responsible for signing and issuing these administrative acts.

The modification in Article 6.91 changed the division's competencies, with liquidation now being responsible for projection while fiscalization signs and issues the acts.

Delegation of Functions

According to Decree Law 21.06/2019, it is stated that the head of fiscalization is authorized to sign administrative acts.

The delegation must be done through a verification or tax inspection order issued by the head of fiscalization.

Stages in Tax Determination Process

This section outlines the different stages involved in determining taxes and imposing actions.

Investigation by Fiscalization

The administration has powers to investigate and verify accuracy through declarations, reports, and other means.

They can request information from taxpayers or third parties, examine books and documents, and perform necessary actions for correct tax determination.

Projection by Liquidation

Liquidation projects administrative acts but requires approval from fiscalization before they can be signed.

Juridical division handles discussions and appeals against administrative acts.

Delegation within Fiscalization Process

When referring to fiscalization process, it includes liquidation as well.

Functions are delegated to officials within fiscalization based on their authority level.

Proper delegation must be done through specific administrative orders indicating taxpayer type, taxable year, and type of tax under investigation.

Verification Procedures

This section explains how verifications are conducted during investigations.

The Dian issues administrative acts for tax determination, such as persuasive letters, ordinary requirements, provisional liquidation, and summonses.

These acts are preparatory steps before the final determination of taxes.

Delegation and Verification

Delegation of functions within fiscalization is done through administrative orders specifying the scope of investigation.

Officials must be properly authorized to conduct investigations based on taxpayer type, taxable year, and specific tax under scrutiny.

[t=0:47:55s] Changes in Competencies of Division of Liquidation

This section discusses the changes in competencies within the Division of Liquidation.

Article 6.91 was modified to change the competencies of the Division of Liquidation.

Previously, liquidation was responsible for determining taxes and imposing sanctions.

After modification, liquidation's role changed to projecting administrative acts while fiscalization signs them.

[t=0:49:25s] Delegation and Authority in Fiscalization Process

This section explains delegation and authority within the fiscalization process.

Delegation by Head of Fiscalization

The head of fiscalization delegates functions to officials through verification or tax inspection orders.

Proper delegation is necessary for officials to carry out their investigative duties effectively.

Authorized Functions

Officials within fiscalization have specific powers granted by law for investigating taxpayers' compliance with tax obligations.

Limitations on Delegation

Only authorized officials can conduct investigations based on their delegated authority.

Proper administrative orders must specify taxpayer type, taxable year, and type of tax under investigation.

[t=0:51:56s] Powers and Responsibilities in Fiscalization Process

This section outlines the powers and responsibilities within the fiscalization process.

Powers of Investigation

The administration has powers to investigate accuracy through declarations, reports, etc., when necessary.

They can request information, examine books and documents, and take necessary actions for correct tax determination.

Facilitating Taxpayers

The administration aims to facilitate taxpayers in clarifying doubts or omissions during the tax determination process.

Officials should assist taxpayers in achieving accurate tax determination.

[t=0:55:33s] Verifications and Delegations

This section explains verifications and delegations within the investigation process.

Conducting Verifications

The Dian issues administrative acts for tax determination, such as persuasive letters, ordinary requirements, provisional liquidation, and summonses.

These acts are preparatory steps before the final determination of taxes.

Delegation of Functions

Delegation of functions within fiscalization is done through administrative orders specifying the scope of investigation.

Officials must be properly authorized to conduct investigations based on taxpayer type, taxable year, and specific tax under scrutiny.

Información y Poder New Section

This section discusses the relationship between information and power.

The Power of Information

Information is a source of power.

Access to information can give individuals or groups an advantage over others.

Controlling access to information can be used as a means of exerting power and control.

The Importance of Information in Society

Information plays a crucial role in shaping societies and influencing decision-making processes.

Governments, corporations, and other entities often seek to control or manipulate information for their own benefit.

Access to accurate and reliable information is essential for informed decision making by individuals and communities.

The Role of Technology in Information Power

Technological advancements have significantly increased the availability and accessibility of information.

However, technology also presents challenges in terms of misinformation, data privacy, and surveillance.

It is important to critically evaluate the sources and credibility of information in the digital age.

Empowering Individuals through Information

Access to information empowers individuals by enabling them to make informed choices and participate in society.

Education plays a crucial role in equipping individuals with the skills necessary to navigate and analyze information effectively.

Promoting open access to information can contribute to more equitable societies.

Conclusion

Information holds significant power in society. Understanding the dynamics between information and power is essential for promoting transparency, accountability, and informed decision making.