The DIAN, through its audit function, can review VAT returns. Auditors, by law, have broad powers of oversight and investigation to ensure effective compliance with substantive standards. To this end, they may:
- Ìý
•ÌýÌýÌýÌý Verify the accuracy of VAT declarations or other reports when deemed necessary.
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•ÌýÌýÌýÌý Carry out investigations to establish the occurrence of events giving rise to undeclared tax obligations.
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•ÌýÌýÌýÌý Require the taxpayer or third parties to submit reports or answer queries.
- Ìý
•ÌýÌýÌýÌý Require the taxpayer or third parties to submit documents recording their transactions
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Web page updated on 17 Mar 2025 16:28