Emprendimiento

¿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.