Núcleos de apoyo contable y fiscal NAF

Abstract

The Accounting and Tax Support Nuclei - NAF are a social responsibility initiative, proposed and guided by the National Tax and Customs Directorate - DIAN, capable of being implemented by higher education institutions, in order to create permanent service spaces , where students and teachers, previously trained, offer, at no cost, basic guidance on 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. Through the development of their activity, the NAF seek, ultimately, to increase the civic awareness of students and citizens in relation to the need to voluntarily and punctually comply with their fiscal and tax obligations. Likewise, the NAFs have two complementary functions: first, the education of students with specific studies in tax matters, who, with the support of DIAN and other institutions, can study complex tax matters and disseminate this knowledge among others. University students; second, help your community and acquire citizenship training.