Due process in the electronic notification of administrative acts issued by the Direccion de Impuestos y Aduanas Nacionales-DIAN

Abstract

In Colombia there is a legal system that regulates electronic notification, in some entities of a national nature, specifically in Tax Law, in which the necessary regulation has not been implemented so that the National Tax and Customs Administration discloses the manifestation of its will through the new electronic media, which implies that the principle of functional equivalence and the consequent use of new information technologies be incorporated, and in this way provide legal attributes that improve the administration and citizens relationship.