Technical Assistance for Revenue Policy and Administration

Technical assistance follows two channels: assistance to the Colombian National Directorate of Internal and Customs Revenue (DIAN) and to the Ministry of Hacienda (MOH).

Assistance to the DIAN will focus on creating a Detection Unit, responsible for the detection and prevention of unauthorized disclosure of confidential taxpayer information, and a Disclosure Office, responsible for providing training to DIAN employees on the proper handling of solicitations for, and the disclosure of, tax returns and tax return information; finalize development of the comprehensive virtual audit manual; finalize assistance to the Transfer Pricing Group in the Large Taxpayer Division and International Audit Sub-Directorate to implement a time-tracking system, quality case control system, development of the case selection process, and establishment of an evaluation program; and continue the establishment and capacity of a hydrocarbon audit group.

Assistance to the MOH will focus on creating an Inspector General directorate; creating a Sub-Inspectorate for Internal Audit and Investigations; and providing training, specifically to auditors in internal audit techniques and report writing and to investigators in conducting criminal investigations and report writing.