Publicación: Informe NAF 5.0
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The Nuclei of Accounting and Fiscal Support - NAF-are an initiative of social responsibility, proposed and guided by the Directorate of National Taxes and Customs - DIAN, capable of being implemented by higher education institutions, in order to create spaces of attention permanent, where students and teachers, previously trained, offer basic guidance in tax matters to natural and legal persons, at no cost, in the regulatory or technical field, according to the scope determined by the documents that formalize the agreements for its implementation. The NAFs make available, both from the academic community, as well as from individuals and companies, a personalized guidance service on taxation that is provided by volunteer students with the support of the university and the DIAN within their inter-institutional agreement as a strategy for promotion of voluntary compliance with tax obligations, and strengthening the culture of citizen contribution. The Nuclei of Accounting and Fiscal Support –NAF- is a mechanism of integration, relationship and communication between the DIAN, the Educational Institutions, the students and the community in general, facilitating access to the services offered, achieving greater coverage of according to the needs demanded by taxpayers.