DIAN GUIDELINES TO GUARANTEE LEGAL SECURITY
Through its Circular No. 20 of 2018, the Tax Administration indicated the way its officials have to act before the taxpayers
The Circular No. 20 was issued by the Tax Administration with the purpose of giving clarity, certainty and legal security to the taxpayers in regard to the actions of the Tax Administration.
The following points were included in the Circular: (i) the principles of legal security and certainty; (ii) the general and specific principles applicable in the Tax Administration’s actions; (iii) the duty to apply the precedent of the Superior Administrative Court and the Constitutional Court in which the tax rules are interpreted and applied; and (v) that revenues rulings issued by the Tax Administration are binding for its officials.