Publicación: Apoyo al proceso administrativo de cobro coactivo de la dirección de impuestos y aduanas nacionales seccional Barrancabermeja
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The Directorate of National Taxes and Customs DIAN, as the competent body of support for the State in the collection of national taxes, through the administration and due compliance of tax obligations by taxpayers, is responsible for ensuring the security fiscal of the Colombian State and the protection of national economic public order. This report addresses the study of the scenarios when there is a breach in the payment of national taxes by taxpayers, legal or natural persons, the division of Collection and Collection Management, carries out the administrative collection procedure. Thus, when the payment of tax obligations is not filed, the Directorate of National Taxes and Customs - DIAN, in compliance with its purpose, to help the State to collect taxes and protect the National Treasury, within its functions, in Collection Management has two processes that are carried out to fulfill the payment, as a first stage, persuasive collection consisting of notices of collection, through telephone calls and collection visits in order to invite the taxpayer to comply with their obligations tributaries on a voluntary basis. The purpose of this practice is to study the Coactive collection process, as a second part of the collection process by the Collection and Collections Management of the DIAN, taking into account that when there is a breach of the tax debt, the Coactive payment is made, the which consists in obtaining the forced payment of the tax obligations, through the execution and replacement of the sequestered goods, to apply securities that cover the value of the obligations pending payment, plus their respective interest, taking into account the costs incurred by the administration within its process at the expense of the taxpayer.