General instructions are given regarding legal security in actions and acts of the DIAN.

The DIAN issues circular “Guidelines aimed at ensuring legal security in the actions and acts of the UAE Directorate of Taxes and National Customs – DIAN”.

In order to ensure respect for legality in the exercise of the rights of taxpayers and those responsible for tax obligations, users and assistants of the customs public function, those responsible for foreign exchange obligations and other subjects of competition obligations of the DIAN and guarantee the due application of the constitutional and legal principles in the actions of the administration, as well as the establishment of guidelines tending to assure the unit in criterion in the administrative act. (Source: ICDT Boletín Extraordinario http://www.icdt.co/wp-content/Boletines/BOLETINDIARIO/2018/AGOSTO2018/3AGOSTO/CirDIAN20_18.pdf) ”