¿Qué es la fiscalidad?
*Identifica ideas de negocio para poner en marcha proyecto de vida.
*Reconoce que función desempeña la DIAN.
*Reconoce conceptos como los tributos, los impuestos, comunicación efectiva y estilos de liderazgo.
Taller
1. Whats
the DIAN?
R//The
Colombian tax and customs authority. Dirección de Impuestos y Aduanas
Nacionales de Colombia.
2. How did
it start? When?
R// it was set up as a Special Administrative Unit,
which merged the former Tax Office DIN with the former Customs Office DAN, as
of June 1, 1993.
3. What are
DIAN's assets?
R// those
it holds today, and those which it may acquire or have assigned to it in the
future, on any title.
4. Why does
DIAN exist?
R// it
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. Who is
the DIAN's legal representative?
R//The
Director-General is the legal representative. He is allowed to delegate some of
his duties, within certain legal restrictions.
6. What are
the DIAN's functions?
R//
administers income and related taxes, stamp tax, and sales tax (IVA); it also
administers customs duties and other national-order internal taxes that are not
within the competency of other state agencies, including internal taxes on foreign
trade; and management and administration of the Customs system, including the
seizure, confiscation, or declaration of abandonment to the state of goods, and
their subsequent administration and disposal.
7. What
processes does DIAN follow?
R//it has
the following kinds of process: strategic, mission-related, support, and
evaluation.
8. What are
the processes?
R// a
series of actions or steps taken in order to achieve a particular end.
9. What are
taxes?
R// a
compulsory contribution to state revenue, levied by the government on workers'
income and business profits, or added to the cost of some goods, services, and
transactions.
10. What
are tributes?
R//Strategic
processes, Mission-related processes, Support processes, Evaluation processes.
