Publicación: Informe final del Núcleo de apoyo contable y fiscal-NAF
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The Nuclei of Accounting and Fiscal Support7 -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 care spaces permanent, where previously trained students and teachers offer, without any cost, basic orientation in tax matters to natural and legal persons, in the regulatory or technical field, according to the scope determined by the documents that formalize the agreements for their implementation. The NAF make available, both to the academic community, and to individuals and companies in its geographical environment, a personalized tax orientation service that is provided by student volunteers with the support of the university and DIAN. Through the development of their activity, the NAFs aim, ultimately, to increase the civic awareness of students and citizens regarding the need to voluntarily and punctually comply with their fiscal and tax obligations.