Proyecto práctica empresarial DIAN

Abstract

The Directorate of Taxes and Customs (DIAN) is the special administrative unit of the Colombian state responsible for monitoring and control of the customs regime, which through the decrees and resolutions issued by the Ministry of Finance and Credit oversees foreign trade operations. This document describes the various roles he performs as a practitioner in the customs operation management division of the (DIAN) sectional Bucaramanga. For the proper development of the functions it was necessary to rely on different tools such as: Decree 1165 of 2019, resolutions, instructions, circulars and trades.