Informe final de opción de grado práctica empresarial Dirección Seccional de Impuestos y Aduanas Nacionales DIAN División de Control Operativo POLFA

Abstract

The Unidad Administrativa Especial Dirección de Impuestos y Aduanas Nacionales, DIAN, develops processes according to its obligations and/or functions, which the entity divides into four major perspectives: financial, customer service, mission and support. Each process is divided into different sub-processes in order to distribute and facilitate the fulfillment of objectives. For the development of this work, taking into account the division in which the research is framed (Operational Control Management Division in charge of the Policía Fiscal y Aduanera, POLFA), special emphasis is placed on the Customs Operation sub-process, the mission process of Compliance with Customs and Exchange Obligations. The main objective of this study is to generate support through an instructive for the preparation of customs files and the completion of the documents that compose it, taking into account the main shortcomings that are present in the division; therefore, the research question is: What are the main deficiencies present in the process of seizures made by the Customs Tax Police - Bucaramanga? Understanding the importance of the surveillance and control exercised by the DIAN with the support of the POLFA in the fight against smuggling.