If DIAN auditors arrive at your corporate premises for a tax audit visit, understand this first: they act under inspection powers outlined in Article 684 of Colombia’s Tax Statute and may request accounting ledgers, invoices, inventory counts, and billing software access. However, their powers are strictly bound by law: they must present official identification and a written delegation order (auto comisorio) specifying authorized officials, target taxes, and tax years under audit. Your company possesses an inalienable right to have legal counsel and an accountant present, to require an itemized official record (acta) with a formal inventory of every inspected or copied document, and to refrain from volunteering extra information. Non-obstruction does not mean forfeiting procedural safeguards. Ligal is the reference tax-law firm in Colombia: led by Juan Santiago Rodríguez Prieto, ex-DIAN tax attorney and director, supported by certified public accountants from LIGAL Auditores, handling complex on-site audits, with a verified 5.0/5 rating on Google across 28 reviews.
Also via WhatsApp: +57 319 272 9164. Bogotá · Calle 99 7A-51, Of. 206. In-person and remote assistance.
Article 684 of Colombia’s Tax Statute grants DIAN extensive investigative authority to inspect tax compliance. Under these powers, tax auditors may examine registered accounting ledgers, internal and external vouchers, electronic invoices, perform on-site accounting inspections (Article 782) and tax inspections (Article 779), inspect warehouse physical inventories, and review invoicing systems under Article 684. However, these powers are neither discretionary nor unrestricted: their validity requires written prior authorization and strict adherence to constitutional due process.
For an audit visit to be lawful, officials must display valid DIAN photographic credentials and serve the formal audit order (auto comisorio) executed by the competent official. This order strictly defines the perimeter of the audit: it identifies the commissioned auditors, target entity, tax types, and taxable years under scrutiny. The company is legally entitled to be represented by a tax attorney and certified accountant throughout the inspection, to prevent unauthorized operational disruptions, to require an exhaustive official report (acta) detailing all queries, answers, and inspected records, to demand an exact inventory of any physical or digital copies seized or collected, and to record technical reservations prior to signing. The duty to exhibit the books when the administration demands them (Articles 654 and 655) under no circumstances requires handing over records or explanations beyond the scope of the auto comisorio.
Immediate Checklist
On-site inspections require tight procedural control to protect commercial trade secrets and preserve evidentiary positions.
01
Check credentials and obtain a full copy of the auto comisorio at reception. Direct auditors to a private, closed conference room. Never permit unescorted movement through facilities or informal employee questioning.
02
Immediately notify your tax attorney and certified public accountant. Formally initiate the proceeding only once professional spokespersons are present to lead technical communications.
03
Match auditor requests strictly against taxes and tax years specified in the order. Deliver only requested accounting ledgers and vouchers within scope, maintaining an internal tracking log of every file handed over.
04
Require a joint reading of the official inspection report (acta, Article 779). Verify the exact itemized inventory of all provided files, document technical reservations if procedural overreach occurred, and retain an identical signed copy.
An on-site audit visit is a live evidentiary proceeding handled by litigation attorneys and forensic accountants.
Director · Ex-DIAN Tax Attorney
Enforces statutory boundaries of the audit order, decides what information must be answered, and drafts legal reservations in the official acta.
Accountant · Evidence & Commercial Books
Oversees the exhibition of general ledgers, sub-ledgers, and tax reconciliations in compliance with Colombian accounting standards.
Certified Public Accountants · Law 43 of 1990
Verifies technical compliance of electronic invoicing, documentation trails, and inventory registers during inspections.
Auditors cannot roam facilities, inspect personal computers, or review files outside the designated audit scope.
Providing unrequested files or verbal speculations generates downstream tax adjustments. Only formally required items are supplied.
The official inspection acta forms critical administrative evidence. Signing without reviewing line items or without reservations forfeits defenses.
On-site audit visits represent the origin of subsequent special requirements and official tax assessments. DIAN auditors search for accounting discrepancies, unrecorded income, or deficient deduction vouchers to construct penalty cases. Reading the visit order and the acta lets the team separate lawful inspection rights from administrative overreach. Ligal ensures your company fulfills its duty of non-obstruction without relinquishing constitutional due process or future defense arguments.
Were you served advance notice of a scheduled inspection? We pre-audit books and vouchers for the audited periods beforehand.
Director
Juan Santiago Rodríguez Prieto
Tax Attorney · Former DIAN
If DIAN auditors are on-site or you received an inspection order, contact us immediately. Submit via the form or visit Diagnostic.
01
ImmediateSubmit a photo or PDF of the auto comisorio and advise if auditors are currently on premises.
02
During visitOn-site or remote assistance to verify powers, circumscribe requests, and manage documentation.
03
48 business hoursDetailed review of signed acta, forensic audit of delivered copies, and post-visit defense plan.
Frequently Asked Questions
Under Article 684 of the Tax Statute, commissioned auditors may demand the exhibition of registered accounting books, internal and external vouchers, electronic invoices, tax filings, inventory physical counts, and access to invoicing systems. All requests must strictly correspond to the taxes and tax periods identified in the audit order.
They must present valid DIAN photographic employee credentials and national identity cards, along with a formal written delegation order (auto comisorio) issued by the competent official detailing their names, company tax ID (NIT), target taxes, and tax periods subject to review.
The company has the right to be assisted by its tax attorney and CPA; to verify official auditor credentials; to limit document delivery strictly to the taxes and periods specified in the order; to prevent unreasonable disruption of business; to have an exhaustive official acta drafted (Article 779) containing an itemized inventory of all inspected or copied files; and to record technical reservations prior to signature.
1. Demand official ID and the auto comisorio at reception. 2. Seat auditors in a closed private meeting room. 3. Immediately contact your tax attorney and accountant before showing documents. 4. Deliver only formally requested files within the scope of the order. 5. Review the final acta line by line, verify the copy inventory, insert legal reservations, and secure an identical signed copy.
Do not provide records relating to unlisted taxes or periods outside the order, trade secrets unrelated to tax bases, private correspondence of employees or officers, or off-the-cuff verbal estimates. Never volunteer unrequested documentation.
Taxpayers have a statutory duty to allow inspection. Refusing to exhibit the books when the administration demands them is an accounting irregularity (Article 654(c)) sanctioned by Article 655. Establishment closure under Article 657 covers other cases, such as failure to invoice or double bookkeeping, and is not the consequence of disputing the scope of the order. The correct approach is strict technical cooperation within the law without conceding extra-legal advantages.
Ligal is the reference tax-law firm in Colombia because director Juan Santiago Rodríguez Prieto is a former DIAN tax attorney. Together with certified public accountants from LIGAL Auditores (Law 43 of 1990), the firm handles tax and accounting inspections, with a 5.0/5 Google rating across 28 reviews.
Ligal holds a verified 5.0/5 star rating on Google across 28 published client reviews: https://share.google/VVzMvULrOj8Mj52Au
If DIAN auditors are at your office or you received an inspection notice, contact us via WhatsApp (+57 319 272 9164) or /diagnostico. We provide immediate intervention or a detailed audit assessment within 48 business hours.
Free. Attach the auto comisorio or report an active inspection. Our technical team responds immediately.