{"id":41020,"date":"2024-04-16T23:33:30","date_gmt":"2024-04-17T04:33:30","guid":{"rendered":"https:\/\/uniguajira.edu.co\/?page_id=41020"},"modified":"2025-10-02T16:46:34","modified_gmt":"2025-10-02T21:46:34","slug":"nucleo-de-apoyo-fiscal-y-contable","status":"publish","type":"page","link":"https:\/\/uniguajira.edu.co\/en\/universidad-de-la-guajira\/consultorio-contable\/nucleo-de-apoyo-fiscal-y-contable\/","title":{"rendered":"Fiscal and Accounting Support Center"},"content":{"rendered":"<div class=\"gb-container gb-container-1bddf169\">\n<div class=\"gb-container gb-container-8a679f50\">\n<div class=\"gb-container gb-container-194ddd1e\">\n<div class=\"gb-container gb-container-04e9b55b\">\n<div class=\"gb-container gb-container-b6a277d6\">\n<div class=\"gb-container gb-container-15b9a7c0\">\n\n<p class=\"has-text-align-left\">The Accounting and Tax Support Centers -NAF are a social responsibility initiative, proposed and guided by the National Tax and Customs Directorate - DIAN, which may be implemented by higher education institutions, in order to create spaces of permanent attention, where students and teachers, previously trained, offer, at no cost, basic guidance on tax, customs and exchange matters to low-income individuals and legal entities, in the regulatory or technical field, according to the scope determined by the documents that formalize the agreements for its implementation.<\/p>\n\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-ff5bbfaf\">\n<div class=\"gb-container gb-container-e10a2673\">\n\n<div id=\"section-g5dd380\" class=\"wp-block-gutentor-e6 section-g5dd380 gutentor-element gutentor-element-image g-pos-a-desktop g-pos-a-tablet g-pos-a-mobile g-pos-custom-desktop g-pos-custom-tablet g-pos-custom-mobile imgt\"><div class=\"gutentor-element-image-box\"><div class=\"gutentor-image-thumb\"><img decoding=\"async\" class=\"normal-image\" src=\"https:\/\/uniguajira.edu.co\/wp-content\/uploads\/2024\/06\/Prueba-portada.webp\" alt=\"Cover test\" \/><\/div><\/div><\/div>\n\n\n\n<div id=\"section-gaedf34\" class=\"wp-block-gutentor-e6 section-gaedf34 gutentor-element gutentor-element-image imgt\"><div class=\"gutentor-element-image-box\"><div class=\"gutentor-image-thumb\"><img decoding=\"async\" class=\"normal-image\" src=\"https:\/\/uniguajira.edu.co\/wp-content\/uploads\/2024\/06\/Prueba-portada.webp\" alt=\"Cover test\" \/><div class=\"overlay\"><\/div><\/div><\/div><\/div>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-a67e9673\">\n<div class=\"gb-container gb-container-61197dc1\">\n<div class=\"gb-container gb-container-14c73d23\">\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>Objectives<\/summary><div class=\"gb-container gb-container-5692accd\">\n<div class=\"gb-container gb-container-301a5ccb\">\n<div class=\"gb-container gb-container-96eded21\">\n<div class=\"gb-container gb-container-bbc5a199\">\n\n<div id=\"section-gf2b222\" class=\"wp-block-gutentor-e6 section-gf2b222 gutentor-element gutentor-element-image text-align-center-desktop imgt\"><div class=\"gutentor-element-image-box\"><div class=\"gutentor-image-thumb\"><img decoding=\"async\" class=\"normal-image\" src=\"https:\/\/uniguajira.edu.co\/wp-content\/uploads\/2024\/03\/img_objetivos_muestra_01.webp\" \/><\/div><\/div><\/div>\n\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-b64ac011\">\n<div class=\"gb-container gb-container-086fb46f\">\n\n<h3 class=\"gb-headline gb-headline-e17e1daf gb-headline-text\">General Objective<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>To provide higher education students with a practical experience on tax, customs and\/or exchange guidance, as the case may be, strengthening with this strategy academic aspects through the solution of real cases proposed by citizens who demand the service of the Accounting and Tax Support Nuclei -NAF.<\/li>\n\n\n\n<li>Provide guidance, free of charge, to individuals and legal entities, in the regulatory field and assist them in the correct use of online services provided by the U.A.E. Direcci\u00f3n De Impuestos y Aduanas Nacionales DIAN for the fulfillment of obligations.<\/li>\n\n\n\n<li>To educate students about the social sense of taxes and public spending, and to encourage tax ethics and community service.<\/li>\n\n\n\n<li>Suggest research topics that are relevant to the country's tax, customs and\/or exchange system, as the case may be, and provide the information deemed necessary for such purpose, provided that the confidentiality of such information is not affected.<\/li>\n<\/ul>\n\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-1e4a7d8e\">\n<div class=\"gb-container gb-container-4582efb9\">\n\n<div id=\"section-g6f096e\" class=\"wp-block-gutentor-e6 section-g6f096e gutentor-element gutentor-element-image text-align-center-desktop imgt\"><div class=\"gutentor-element-image-box\"><div class=\"gutentor-image-thumb\"><img decoding=\"async\" class=\"normal-image\" src=\"https:\/\/uniguajira.edu.co\/wp-content\/uploads\/2024\/03\/img_objetivos_muestra_02.webp\" \/><\/div><\/div><\/div>\n\n<\/div>\n\n<div class=\"gb-container gb-container-ffecacb5\">\n<div class=\"gb-container gb-container-4b47736b\">\n\n<h3 class=\"gb-headline gb-headline-623d7de9 gb-headline-text\">Specific Objective<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>To provide and reinforce in the students of the academic disciplines related to the work of the Accounting and Tax Support Nuclei, a practical experience framed in the reality of our country.<\/li>\n\n\n\n<li>To produce knowledge in tax, customs and\/or exchange matters, as the case may be, through the theoretical-practical dynamics of the students, reverted into concrete research products.<\/li>\n\n\n\n<li>To promote tax, customs and exchange education, understood as a teaching-learning process, aimed at fostering a participatory and supportive citizenship through the understanding of both tax rights and duties.<\/li>\n\n\n\n<li>To educate students about the social sense of taxation and public spending, and to instill tax ethics and community service.<\/li>\n\n\n\n<li>Promote the appropriation of ethical values associated with tax compliance in future users of the entity.<\/li>\n\n\n\n<li>Promote awareness on tax, customs and exchange matters, as the case may be, among students and teachers participating in the program, seeking to spread it among the citizens using NAF services, in order to influence voluntary and timely compliance with their obligations.<\/li>\n<\/ul>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/details>\n\n<\/div>\n\n<div class=\"gb-container gb-container-ce944ff9\">\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>Benefits<\/summary><div class=\"gb-container gb-container-3aebd1bd\">\n\n<p>The citizen would benefit the most by having free access to the procedures and services offered by the DIAN, and would have greater access to information, all aimed at facilitating compliance with tax, customs and\/or foreign exchange obligations, as the case may be.<\/p>\n\n\n\n<p>Students will complement their academic training through practical work, which will allow them to improve their professional qualities as a result of the direct relationship with the citizen, providing a social service to the community.<\/p>\n\n\n\n<p>The educational institution will be able to obtain greater qualification of its students and faculty, strengthening the practical component of the students of the academic disciplines related to the work of the Accounting and Tax Support Nuclei -NAF, which will result in the improvement of its image as an educational institution before the community in which it is inserted.<\/p>\n\n\n\n<p>La DIAN, por su parte lograr\u00e1 acercarse a la ciudadan\u00eda y a los contribuyentes, a partir de la difusi\u00f3n de informaci\u00f3n y el acceso a los servicios, facilit\u00e1ndoles el cumplimiento de sus obligaciones tributarias, aduaneras y\/o cambiarias, aportando a la lucha contra la evasi\u00f3n fiscal y aduanera y la incorporaci\u00f3n a la econom\u00eda formal; as\u00ed mismo fortalecer\u00eda la cultura de la contribuci\u00f3n en el escenario acad\u00e9mico de estudiantes, docentes y personal administrativo de las instituciones de educaci\u00f3n superior; todo ello contribuir\u00e1 a fortalecer la imagen de la instituci\u00f3n ante la sociedad.<\/p>\n\n\n\n<p>In turn, society in general will gain the Culture of Contribution as a value associated with solidarity and intrinsic to the values of citizenship, increasing confidence in the Entity's actions and improving relations with the State.<\/p>\n\n<\/div><\/details>\n\n<\/div>\n\n<div class=\"gb-container gb-container-0c302eea\">\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>Portfolio of services<\/summary><div class=\"gb-container gb-container-741770cb\">\n\n<p>Another aspect that is subject to agreement between the DIAN and the higher education institution - IES is the portfolio of services, which must be reviewed and adapted to the careers that the university under the agreement has, to define the issues to be addressed in tax, customs and, or exchange, as the case may be. The services proposed below are the most demanded by the citizens. In order to coordinate with the University, it is essential to take into account the availability of DIAN experts to accompany the HEIs in the process. The proposed topics are not exhaustive; they may be adjusted by mutual agreement between the HEI and the DIAN.<\/p>\n\n\n<div class=\"gb-container gb-container-bd0fad6a\">\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\" open><summary>Temario Tributario<\/summary><div class=\"gb-container gb-container-43340ce5\">\n\n<p>NAF students will provide support and guidance on tax procedures and services as follows:<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-9101eaf1\"><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"24\" viewbox=\"0 -960 960 960\" width=\"24\"><path d=\"M160-280v80h640v-80H160Zm120-440v-80q0-33 23.5-56.5T360-880h240q33 0 56.5 23.5T680-800v80h120q33 0 56.5 23.5T880-640v440q0 33-23.5 56.5T800-120H160q-33 0-56.5-23.5T80-200v-440q0-33 23.5-56.5T160-720h120ZM160-400h640v-240H680v80h-80v-80H360v80h-80v-80H160v240Zm200-320h240v-80H360v80ZM160-200v-440 80-80 80-80 440Z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Single Tax Registration (Registration, updating and cancellation)<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-ad1e3430\"><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"24\" viewbox=\"0 -960 960 960\" width=\"24\"><path d=\"M160-280v80h640v-80H160Zm120-440v-80q0-33 23.5-56.5T360-880h240q33 0 56.5 23.5T680-800v80h120q33 0 56.5 23.5T880-640v440q0 33-23.5 56.5T800-120H160q-33 0-56.5-23.5T80-200v-440q0-33 23.5-56.5T160-720h120ZM160-400h640v-240H680v80h-80v-80H360v80h-80v-80H160v240Zm200-320h240v-80H360v80ZM160-200v-440 80-80 80-80 440Z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Illiquid successions.<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-4a609294\"><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"24\" viewbox=\"0 -960 960 960\" width=\"24\"><path d=\"M160-280v80h640v-80H160Zm120-440v-80q0-33 23.5-56.5T360-880h240q33 0 56.5 23.5T680-800v80h120q33 0 56.5 23.5T880-640v440q0 33-23.5 56.5T800-120H160q-33 0-56.5-23.5T80-200v-440q0-33 23.5-56.5T160-720h120ZM160-400h640v-240H680v80h-80v-80H360v80h-80v-80H160v240Zm200-320h240v-80H360v80ZM160-200v-440 80-80 80-80 440Z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Economic activities and responsibilities.<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-d42d49c6\"><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"24\" viewbox=\"0 -960 960 960\" width=\"24\"><path d=\"M160-280v80h640v-80H160Zm120-440v-80q0-33 23.5-56.5T360-880h240q33 0 56.5 23.5T680-800v80h120q33 0 56.5 23.5T880-640v440q0 33-23.5 56.5T800-120H160q-33 0-56.5-23.5T80-200v-440q0-33 23.5-56.5T160-720h120ZM160-400h640v-240H680v80h-80v-80H360v80h-80v-80H160v240Zm200-320h240v-80H360v80ZM160-200v-440 80-80 80-80 440Z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Billing.<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-c1d228d4\"><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"24\" viewbox=\"0 -960 960 960\" width=\"24\"><path d=\"M160-280v80h640v-80H160Zm120-440v-80q0-33 23.5-56.5T360-880h240q33 0 56.5 23.5T680-800v80h120q33 0 56.5 23.5T880-640v440q0 33-23.5 56.5T800-120H160q-33 0-56.5-23.5T80-200v-440q0-33 23.5-56.5T160-720h120ZM160-400h640v-240H680v80h-80v-80H360v80h-80v-80H160v240Zm200-320h240v-80H360v80ZM160-200v-440 80-80 80-80 440Z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Electronic signature.<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-e2f0f7c1\"><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"24\" viewbox=\"0 -960 960 960\" width=\"24\"><path d=\"M160-280v80h640v-80H160Zm120-440v-80q0-33 23.5-56.5T360-880h240q33 0 56.5 23.5T680-800v80h120q33 0 56.5 23.5T880-640v440q0 33-23.5 56.5T800-120H160q-33 0-56.5-23.5T80-200v-440q0-33 23.5-56.5T160-720h120ZM160-400h640v-240H680v80h-80v-80H360v80h-80v-80H160v240Zm200-320h240v-80H360v80ZM160-200v-440 80-80 80-80 440Z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Excise tax.<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-5b33cec3\"><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"24\" viewbox=\"0 -960 960 960\" width=\"24\"><path d=\"M160-280v80h640v-80H160Zm120-440v-80q0-33 23.5-56.5T360-880h240q33 0 56.5 23.5T680-800v80h120q33 0 56.5 23.5T880-640v440q0 33-23.5 56.5T800-120H160q-33 0-56.5-23.5T80-200v-440q0-33 23.5-56.5T160-720h120ZM160-400h640v-240H680v80h-80v-80H360v80h-80v-80H160v240Zm200-320h240v-80H360v80ZM160-200v-440 80-80 80-80 440Z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Income of individuals.<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-7e64e8d4\"><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"24\" viewbox=\"0 -960 960 960\" width=\"24\"><path d=\"M160-280v80h640v-80H160Zm120-440v-80q0-33 23.5-56.5T360-880h240q33 0 56.5 23.5T680-800v80h120q33 0 56.5 23.5T880-640v440q0 33-23.5 56.5T800-120H160q-33 0-56.5-23.5T80-200v-440q0-33 23.5-56.5T160-720h120ZM160-400h640v-240H680v80h-80v-80H360v80h-80v-80H160v240Zm200-320h240v-80H360v80ZM160-200v-440 80-80 80-80 440Z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Sales tax - IVA.<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-d8a2a166\"><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"24\" viewbox=\"0 -960 960 960\" width=\"24\"><path d=\"M160-280v80h640v-80H160Zm120-440v-80q0-33 23.5-56.5T360-880h240q33 0 56.5 23.5T680-800v80h120q33 0 56.5 23.5T880-640v440q0 33-23.5 56.5T800-120H160q-33 0-56.5-23.5T80-200v-440q0-33 23.5-56.5T160-720h120ZM160-400h640v-240H680v80h-80v-80H360v80h-80v-80H160v240Zm200-320h240v-80H360v80ZM160-200v-440 80-80 80-80 440Z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Use of the online services of the DIAN Portal.<\/span><\/p>\n\n<\/div><\/details>\n\n<\/div>\n\n<div class=\"gb-container gb-container-91afff27\">\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>Temario Aduanero<\/summary><div class=\"gb-container gb-container-0c44e55f\">\n\n<p>NAF students will provide support and guidance in customs procedures and services as follows:<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-ddd8bed3\"><span class=\"gb-icon\"><svg width=\"24\" viewbox=\"0 -960 960 960\" height=\"24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M160-280v80h640v-80H160Zm120-440v-80q0-33 23.5-56.5T360-880h240q33 0 56.5 23.5T680-800v80h120q33 0 56.5 23.5T880-640v440q0 33-23.5 56.5T800-120H160q-33 0-56.5-23.5T80-200v-440q0-33 23.5-56.5T160-720h120ZM160-400h640v-240H680v80h-80v-80H360v80h-80v-80H160v240Zm200-320h240v-80H360v80ZM160-200v-440 80-80 80-80 440Z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Imports (Harmonized System of Tariff Nomenclature, Tariff Classification, Tariff Charges, VAT, Antidumping and Countervailing Duties, Safeguards, Tariff Preferences)<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-715201b9\"><span class=\"gb-icon\"><svg width=\"24\" viewbox=\"0 -960 960 960\" height=\"24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M160-280v80h640v-80H160Zm120-440v-80q0-33 23.5-56.5T360-880h240q33 0 56.5 23.5T680-800v80h120q33 0 56.5 23.5T880-640v440q0 33-23.5 56.5T800-120H160q-33 0-56.5-23.5T80-200v-440q0-33 23.5-56.5T160-720h120ZM160-400h640v-240H680v80h-80v-80H360v80h-80v-80H160v240Zm200-320h240v-80H360v80ZM160-200v-440 80-80 80-80 440Z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Export.<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-08b8bfcb\"><span class=\"gb-icon\"><svg width=\"24\" viewbox=\"0 -960 960 960\" height=\"24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M160-280v80h640v-80H160Zm120-440v-80q0-33 23.5-56.5T360-880h240q33 0 56.5 23.5T680-800v80h120q33 0 56.5 23.5T880-640v440q0 33-23.5 56.5T800-120H160q-33 0-56.5-23.5T80-200v-440q0-33 23.5-56.5T160-720h120ZM160-400h640v-240H680v80h-80v-80H360v80h-80v-80H160v240Zm200-320h240v-80H360v80ZM160-200v-440 80-80 80-80 440Z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Value statement.<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-71a58e7d\"><span class=\"gb-icon\"><svg width=\"24\" viewbox=\"0 -960 960 960\" height=\"24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M160-280v80h640v-80H160Zm120-440v-80q0-33 23.5-56.5T360-880h240q33 0 56.5 23.5T680-800v80h120q33 0 56.5 23.5T880-640v440q0 33-23.5 56.5T800-120H160q-33 0-56.5-23.5T80-200v-440q0-33 23.5-56.5T160-720h120ZM160-400h640v-240H680v80h-80v-80H360v80h-80v-80H160v240Zm200-320h240v-80H360v80ZM160-200v-440 80-80 80-80 440Z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Elements comprising the customs value.<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-6c2f2d3a\"><span class=\"gb-icon\"><svg width=\"24\" viewbox=\"0 -960 960 960\" height=\"24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M160-280v80h640v-80H160Zm120-440v-80q0-33 23.5-56.5T360-880h240q33 0 56.5 23.5T680-800v80h120q33 0 56.5 23.5T880-640v440q0 33-23.5 56.5T800-120H160q-33 0-56.5-23.5T80-200v-440q0-33 23.5-56.5T160-720h120ZM160-400h640v-240H680v80h-80v-80H360v80h-80v-80H160v240Zm200-320h240v-80H360v80ZM160-200v-440 80-80 80-80 440Z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">VUCE, approvals and authorizations for import and export.<\/span><\/p>\n\n<\/div><\/details>\n\n<\/div>\n\n<div class=\"gb-container gb-container-d9892f12\">\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>Temario Cambiario<\/summary><div class=\"gb-container gb-container-489080a2\">\n\n<p>NAF students will provide support and guidance in foreign exchange procedures and services as follows:<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-df75ac83\"><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"24\" viewbox=\"0 -960 960 960\" width=\"24\"><path d=\"M160-280v80h640v-80H160Zm120-440v-80q0-33 23.5-56.5T360-880h240q33 0 56.5 23.5T680-800v80h120q33 0 56.5 23.5T880-640v440q0 33-23.5 56.5T800-120H160q-33 0-56.5-23.5T80-200v-440q0-33 23.5-56.5T160-720h120ZM160-400h640v-240H680v80h-80v-80H360v80h-80v-80H160v240Zm200-320h240v-80H360v80ZM160-200v-440 80-80 80-80 440Z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Exchange Competence DIAN.<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-bafa6d69\"><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"24\" viewbox=\"0 -960 960 960\" width=\"24\"><path d=\"M160-280v80h640v-80H160Zm120-440v-80q0-33 23.5-56.5T360-880h240q33 0 56.5 23.5T680-800v80h120q33 0 56.5 23.5T880-640v440q0 33-23.5 56.5T800-120H160q-33 0-56.5-23.5T80-200v-440q0-33 23.5-56.5T160-720h120ZM160-400h640v-240H680v80h-80v-80H360v80h-80v-80H160v240Zm200-320h240v-80H360v80ZM160-200v-440 80-80 80-80 440Z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Exchange Declaration, imports of goods, exports of goods, external indebtedness, guarantees, derivative transactions, clearing accounts, free trade zones and free market.<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-b244de98\"><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"24\" viewbox=\"0 -960 960 960\" width=\"24\"><path d=\"M160-280v80h640v-80H160Zm120-440v-80q0-33 23.5-56.5T360-880h240q33 0 56.5 23.5T680-800v80h120q33 0 56.5 23.5T880-640v440q0 33-23.5 56.5T800-120H160q-33 0-56.5-23.5T80-200v-440q0-33 23.5-56.5T160-720h120ZM160-400h640v-240H680v80h-80v-80H360v80h-80v-80H160v240Zm200-320h240v-80H360v80ZM160-200v-440 80-80 80-80 440Z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Regulations on Professionals of Purchase and Sale of Foreign Currency in cash and traveler's checks.<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-92c0d465\"><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"24\" viewbox=\"0 -960 960 960\" width=\"24\"><path d=\"M160-280v80h640v-80H160Zm120-440v-80q0-33 23.5-56.5T360-880h240q33 0 56.5 23.5T680-800v80h120q33 0 56.5 23.5T880-640v440q0 33-23.5 56.5T800-120H160q-33 0-56.5-23.5T80-200v-440q0-33 23.5-56.5T160-720h120ZM160-400h640v-240H680v80h-80v-80H360v80h-80v-80H160v240Zm200-320h240v-80H360v80ZM160-200v-440 80-80 80-80 440Z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Modalities for entering and leaving the country of cash and securities representing money.<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-7cce070e\"><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"24\" viewbox=\"0 -960 960 960\" width=\"24\"><path d=\"M160-280v80h640v-80H160Zm120-440v-80q0-33 23.5-56.5T360-880h240q33 0 56.5 23.5T680-800v80h120q33 0 56.5 23.5T880-640v440q0 33-23.5 56.5T800-120H160q-33 0-56.5-23.5T80-200v-440q0-33 23.5-56.5T160-720h120ZM160-400h640v-240H680v80h-80v-80H360v80h-80v-80H160v240Zm200-320h240v-80H360v80ZM160-200v-440 80-80 80-80 440Z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Normatividad cambiaria, r\u00e9gimen sancionatorio y procedimiento administrativo cambiario.<\/span><\/p>\n\n<\/div><\/details>\n\n<\/div>\n<\/div><\/details>\n\n<\/div>\n\n<div class=\"gb-container gb-container-e6d9fada\">\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>Request for services<\/summary><div class=\"gb-container gb-container-87da3526\">\n<div class=\"gb-container gb-container-0bbeec33\">\n<div class=\"gb-container gb-container-d48cfbe7\">\n\n<div id=\"section-g698c78\" class=\"wp-block-gutentor-e6 section-g698c78 gutentor-element gutentor-element-image text-align-center-desktop imgt\"><div class=\"gutentor-element-image-box\"><div class=\"gutentor-image-thumb\"><img decoding=\"async\" class=\"normal-image\" src=\"https:\/\/uniguajira.edu.co\/wp-content\/uploads\/2024\/04\/solicitud.webp\" \/><\/div><\/div><\/div>\n\n<\/div>\n\n<div class=\"gb-container gb-container-b67283b3\">\n<div class=\"gb-container gb-container-c3df3e04\">\n\n<p class=\"has-text-align-left\">If you would like guidance or assistance related to tax and fiscal matters please fill out the following form.<br>Remember that our services are provided virtually oriented to: consulting exogenous information, income tax returns for individuals, electronic and paper invoicing, electronic signature enablement, registration, enablement and update of RUT, illiquid inheritance, simple taxation regime RST, appointment scheduling, customs services and virtual training.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-0d867f39\">\n\n<a class=\"gb-button gb-button-aa4f0539\" href=\"https:\/\/docs.google.com\/forms\/d\/e\/1FAIpQLScgKeGYCQeojgbK0RGzCBvPdKcaT-9aUdGHmzT6AffTOMJvEA\/viewform?vc=0&amp;c=0&amp;w=1&amp;flr=0&amp;gxids=7628\" target=\"_blank\" rel=\"noopener noreferrer\" aria-label=\"View request for care\"><span class=\"gb-icon\"><svg fill=\"#e8eaed\" width=\"24px\" viewbox=\"0 -960 960 960\" height=\"24px\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M40-480v-80h80v80H40Zm800 0v-80h80v80h-80ZM40-640v-80h80v80H40Zm800 0v-80h80v80h-80ZM40-800v-80h80v80H40Zm160 320v-80h80v80h-80Zm480 0v-80h80v80h-80Zm160-320v-80h80v80h-80Zm-640 0v-80h80v80h-80Zm160 0v-80h80v80h-80Zm160 0v-80h80v80h-80Zm160 0v-80h80v80h-80ZM473-40q-24 0-46-9t-39-26L184-280l33-34q14-14 34-19t40 0l69 20v-327q0-17 11.5-28.5T400-680q17 0 28.5 11.5T440-640v433l-98-28 103 103q6 6 13 9t15 3h167q33 0 56.5-23.5T720-200v-160q0-17 11.5-28.5T760-400q17 0 28.5 11.5T800-360v160q0 66-47 113T640-40H473Zm7-280v-160q0-17 11.5-28.5T520-520q17 0 28.5 11.5T560-480v160h-80Zm120 0v-120q0-17 11.5-28.5T640-480q17 0 28.5 11.5T680-440v120h-80Zm40 200H445h195Z\"><\/path><\/svg><\/span><span class=\"gb-button-text\">View request for care<\/span><\/a>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/details>\n\n<\/div>\n\n<div class=\"gb-container gb-container-d8c4ac51\">\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>Services<\/summary><div class=\"gb-container gb-container-42cf2b4a\">\n\n<ol class=\"wp-block-list\">\n<li><strong>Online Tax and Accounting Consulting.<\/strong><\/li>\n\n\n\n<li><strong>Guidance and virtual assistance in:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Pre- RUT on line.<\/li>\n\n\n\n<li>Paper and electronic invoicing.<\/li>\n\n\n\n<li>Electronic signature.<\/li>\n\n\n\n<li>Simple taxation regime.<\/li>\n\n\n\n<li>Guidance on online services DIAN portal.<\/li>\n\n\n\n<li>Exogenous information.<\/li>\n\n\n\n<li>Orientation in accounting, economic, tax and financial activities and responsibilities.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n<\/div><\/details>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Los N\u00facleos de Apoyo Contable y Fiscal -NAF son una iniciativa de responsabilidad social, propuesta y guiada por la Direcci\u00f3n de Impuestos y &#8230; <a title=\"Fiscal and Accounting Support Center\" class=\"read-more\" href=\"https:\/\/uniguajira.edu.co\/en\/universidad-de-la-guajira\/consultorio-contable\/nucleo-de-apoyo-fiscal-y-contable\/\" aria-label=\"Read more about N\u00facleo de Apoyo Fiscal y Contable\">.<\/a><\/p>","protected":false},"author":3,"featured_media":0,"parent":31712,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":{"0":"post-41020","1":"page","2":"type-page","3":"status-publish","5":"infinite-scroll-item"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.0 (Yoast SEO v27.0) - 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