Informe final práctica empresarial: Defensoría del Contribuyente y del Usuario Aduanero

Abstract

This report describes the activities carried out during the period of business practice, carried out in the Taxpayer Advocate and Delegated Customs User, in the National Directorate of Taxes and National Customs of Bucaramanga. It begins by illustrating the profile of the entity and the specific body in which the internship could be developed; The functions performed are described step by step, in which not only was it possible to apply the technical customs knowledge of the International business career, but also to learn about topics of another nature and perform tasks with a professional attitude, which undoubtedly contribute to the formation of the same with integrality. The functions include analysis of requests for intervention, support in fiscal impact studies, and design of strategies for tax education, with the tools provided by the Ombudsman and the DIAN, in order to mitigate risks in fulfilling the obligations of Customs users and taxpayers.