A criminal search and seizure is not a DIAN audit visit: it is ordered by the prosecutor, carried out by the judicial police and reviewed afterwards by a guarantees judge. You have the right to consult a lawyer, to remain silent and to ask for a copy of the record. Ligal handles the defense from start to finish, before the prosecutor's office and before DIAN, with lawyers, accountants and ex-DIAN experience.
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A DIAN audit visit is a means of evidence in the tax procedure: the tax inspection is decreed by an order that is notified and states the facts to be proven and the officials commissioned, and a record is drawn up (Tax Code, Art. 779); the accounting inspection also ends in a record, a copy of which is delivered once it is closed and signed (Art. 782). A criminal search and seizure, by contrast, is an investigative step in the criminal process governed by Law 906 of 2004: the prosecutor leading the investigation may order it, to obtain material evidence and physical evidence, and the judicial police carries it out (Art. 219). It is allowed only with reasonably grounded reasons to conclude that the investigated crime was probably committed by the owner or holder of the property, or that the instruments or proceeds of the crime are inside (Art. 220), backed at least by a judicial police report, a sworn statement or material evidence (Art. 221). The order must specify the places to be searched, and indiscriminate orders or orders that designate the property globally are not allowed (Art. 222); it must be carried out within 30 days during the inquiry or 15 days after the charges are formulated, with a single extension (Art. 224).
During the search the judicial police must stay within the authorized places, ensure the least possible restriction of rights and draw up a record listing the places searched, the objects seized and the persons arrested; the record is read to those affected, who may ask that their disagreements be noted, and if they refuse to sign the officer notes this under oath (Art. 225). If the procedure takes place between 6:00 p.m. and 6:00 a.m. the Procuraduría General de la Nación (the public-oversight body) must accompany it, but it is not suspended if they are absent (Art. 225, par.). Owners or holders are entitled to a copy of the record (Art. 227). The judicial police then reports to the prosecutor and sends the inventory (Art. 228), and the search is subject to a subsequent legality control before the guarantees judge (juez de control de garantías) within the legal time limits; the company must act immediately, with a tax and DIAN focus. If the order lacks essential requirements, the search is invalid and the evidence that depends on it is excluded (Art. 232). Written communications between the suspect and their lawyers, and files with confidential information from that relationship, cannot be searched (Art. 223). Even if the prosecutor acts over a possible tax crime, the offenses of Articles 434A and 434B of the Penal Code require the amount to be “defined by official assessment”; a search at that stage is therefore often a sign that other offenses are being investigated, and a lawyer should read the order.
Keys to a criminal search and seizure
Ligal handles the defense from start to finish: from the first hours on site to the legality review, the defense on the merits and the tax dispute, without promising results.
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We review which order was shown, who signed it, which places it authorizes, which offense it mentions and whether what was seized matches what was ordered. We check the record, the remarks that must be written down and the inventory of equipment and documents.
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We assess whether there are grounds to challenge the legality of the search: grounded reasons, specification of places, term of the order, objects that could not be searched. If there are defects, we seek exclusion of the unlawfully obtained evidence.
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With Jeysson Pulido and LIGAL Auditores we identify what information was taken, what copies exist and what is needed to keep operating and to support the accounting before DIAN and the prosecutor's office. We monitor the integrity and chain of custody of what was collected.
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We take on the technical defense of the company and of the people summoned, and coordinate it with the dispute before DIAN so that what is said or paid on one front does not harm the other.
A raid over a possible tax crime is decided in the search itself, in the legality review and in the accounting records. At Ligal the same team handles all three.
Director · Tax lawyer, ex-DIAN
Leads the legal strategy from start to finish: the conduct during the search, the legality review, the defense before the prosecutor's office and the dispute with DIAN.
Accountant · Quantification and traceability
Reconstructs figures and supporting documents, identifies what information was seized and what copies exist, and quantifies the tax scenarios.
Certified public accountants
Accounting and technical support to organize the company's information and substantiate the figures before DIAN and the prosecutor's office.
Consent to a search without an order must be express and free, and the mere absence of objections is not enough. Ask to see the order and call your lawyer before authorizing anything or signing the record.
You have the right to remain silent and not to testify against yourself or your close relatives. What you say without advice can be used. First the order and the case are reviewed.
Destroying, hiding or modifying documents or data after a judicial action can worsen your situation. Keep everything as it is and let your team define how to document what happened.
In the first hours it is advisable to ask for the order and read it, contact a lawyer immediately, not sign or make statements without them, note who was present, what was taken and which remarks were recorded in the record, and ask for a copy of the record and the inventory. In the following hours, whether the procedure met the requirements of the law is reviewed and the legality hearing before the guarantees judge is prepared. In parallel, we identify what information remained in the hands of the prosecutor's office, what copies exist and which DIAN proceedings are open. Ligal handles the defense from start to finish, before the prosecutor's office and before DIAN, with a single strategy. Juan Santiago Rodríguez Prieto, tax lawyer and ex-DIAN, leads the strategy together with accountant Jeysson Pulido and LIGAL Auditores (certified public accountants). The team, with lawyers, accountants and direct experience inside DIAN, handles real cases of tax audits, enforced collection and tax litigation.
Please note: each case depends on its facts and its stage. Ligal assesses the situation and defines the strategy without promising results.
Director
Juan Santiago Rodríguez Prieto
Tax lawyer · Ex-DIAN
After a raid every hour counts. We assess your case within 48 business hours. Use the form or open Diagnosis.
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TodayWe review the order, the record, the inventory, the summonses and any open DIAN proceedings.
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48 business hWe determine which offense is mentioned, what was seized, whether there are grounds to challenge legality and what risk exists on the tax front.
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ImmediateWe define the action before the guarantees judge, the defense before the prosecutor's office and the dispute before DIAN, and who files what and when.
Frequently asked questions
You may ask to see and read the order, contact a lawyer, require your remarks to be noted in the record and obtain a copy of it (Law 906 of 2004, Arts. 225 and 227). Anyone who learns that an investigation is open against them may consult a lawyer (Art. 267) and, if questioned as a suspect, has the right to remain silent and not to testify against themselves or their close relatives (Art. 282). Exercise those rights calmly: the point is not to obstruct, but that nothing is signed or said without advice.
A DIAN visit is a tax or accounting inspection within the tax procedure, decreed by order, with commissioned officials and a record (Tax Code, Arts. 779 and 782). A criminal search and seizure is ordered by the prosecutor and carried out by the judicial police within a criminal investigation, and is reviewed afterwards by a guarantees judge (Law 906 of 2004, Art. 219 et seq.). Consequences, rights and defenses are different. For the first, see the audit visit.
As a general rule yes: a prosecutor's order based on reasonably grounded reasons that specifies the places to be searched (Arts. 219 to 222). The law provides exceptions, including the express and free consent of the owner or holder, the absence of a reasonable expectation of privacy and emergency situations (Art. 230), all with subsequent legality review. That is why you should not consent without consulting your lawyer.
The record summarizes the search with the places searched, the objects seized, the persons arrested and whether there was opposition; it is read to those affected and they are asked to sign if they agree (Art. 225). If there are disagreements, all the clarifications they request must be noted; if they still refuse to sign, the officer notes this under oath. It must identify and describe everything examined or seized (Art. 227). Do not sign without reading it and without your remarks being recorded; ideally do so with your lawyer present.
What is seized is in principle limited to what the order specifies, except in flagrante or where evidence of another crime appears (Art. 225). The chain of custody seeks to prove the authenticity of the items: their identity, original state, conditions of collection, preservation, packaging and shipping, and who had them (Art. 254). Ask for the inventory, note how the equipment was packed and flag any gap. As a practical matter, it is advisable to document whether a forensic copy was made and what company information remains inaccessible for operating.
Written communications between the suspect, defendant or accused and their lawyers, and files with confidential information from that relationship, cannot be searched, including digital documents (Art. 223). The restriction does not apply if the privilege disappears, for example by waiver or because the person is linked as a participant in the investigated crime. If the seized equipment contains communications with your lawyer, tell your defense team immediately.
The search is subject to a subsequent legality control before the guarantees judge (juez de control de garantías) within the legal time limits. The company must act immediately, with a tax and DIAN focus, and not wait for that hearing to prepare its defense. If the order lacked essential requirements, the search is invalid and the evidence depending directly and exclusively on it has no value (Art. 232). Only the suspect, the defendant or the owner, possessor or holder of the property may allege the violation (Art. 231). If the defense did not take part in that hearing, it may request exclusion at another preliminary hearing or at the preparatory hearing (Art. 238).
As a practical matter: obtain a copy of the order, the record and the inventory; appoint your lawyer and route all communication with the prosecutor's office and DIAN through them; do not make statements or sign anything without them; gather copies of the contracts, returns and supporting documents still in your hands; identify who was present at the search and what was said; and check whether any DIAN proceedings (requirements, assessments) are open with deadlines running in parallel. Each case needs its own plan.
With a single team and a single strategy. The offenses of Articles 434A and 434B of the Penal Code require an amount defined by official assessment, and criminal action proceeds when no administrative appeals are pending or there is no reasonable interpretation of the applicable law, provided the facts and figures declared are complete and true; in addition, payment of taxes, penalties and interest can extinguish the criminal action up to two times for those two offenses. How those rules play out in your case depends on which offense is investigated. Ligal handles the defense from start to finish on both fronts.
Ligal is a firm specialized in tax and tax criminal law. Under the direction of Juan Santiago Rodríguez Prieto, tax lawyer and ex-DIAN, together with accountant Jeysson Pulido and LIGAL Auditores (certified public accountants), we combine the legal argument with the handling of accounting evidence and handle the defense from start to finish, before the prosecutor's office and before DIAN. Our work is backed by 5.0 / 5 on Google with 36 reviews: https://share.google/VVzMvULrOj8Mj52Au. The team handles real cases of tax audits, enforced collection and tax litigation. No result is guaranteed.
Free. Attach the order, the record, the inventory and any DIAN act. We assess the risk and the strategy.