Publicación: Informe practicas núcleos de apoyo fiscal y contables -NAF-
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The Accounting and Fiscal Support Nuclei -NAF-are an initiative of responsibility social, proposed and guided by the National Tax and Customs Directorate - DIAN, susceptible to be implemented by higher education institutions, in order to create permanent attention 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 its implementation. The NAFs make available, both to the academic community, as well as to individuals and companies in your geographical environment, a personalized guidance service on taxation which is provided by student volunteers with the support of the university and DIAN. Through the development of their activity, the NAF seek, ultimately, increase the civic awareness of students and citizens regarding the need for comply voluntarily and punctually 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 the DIAN and other institutions, can study complex tax matters and disseminate this knowledge among other university students; second, help your community and acquire citizenship training. Under the above context, it is worth noting that a NAF is not a point of contact or DIAN service center, is not a substitute for companies and / or individuals who advise on accounting and tax issues do not imply an employment relationship between DIAN and the people who, by educational institutions, integrate them.