🎙️ DIAN exposed, Sanctioning Regime

The podcast takes an in-depth look at Colombia's tax sanctions regime, administered by the DIAN (National Tax Authority), highlighting that it is a manifestation of the state's punitive power to ensure tax compliance. It emphasizes that this power is not absolute, but is limited by constitutional and legal principles, such as legality, due process, harmfulness, proportionality, favorability, and fairness. non bis in idem. The document classifies and explains various common sanctions related to tax returns (late filing, failure to declare, correction, inaccuracy) and non-compliance with formal obligations (reporting of exogenous information, invoicing, accounting books and the RUT), detailing their