The Directorate of National Taxes and Customs DIAN, through its merger between Taxes and Customs in 1993, has been exercising different functions from controlling and controlling to impact on various taxes as a coercive agent, demanding and collecting the payment of taxes or in which case it will have the obligation to sanction and penalize when the non-compliance originates. For the purposes of the exercise of the management report, there was interaction in its floor No. 3 Collection and collection management, which had a refund division for balances in favor and the other for coercive collection, both had their number of responsible persons and due to functions to be performed for the correct functioning, as the main modality in the face of a need to reduce the pressure of the public officials present, interacting with the different taxpayers solving their doubts of average complexity, improving efficiency times and interruptions in their activities at least until the boom of the tax calendar passed. Later, after noticing the documentary load in the coercion division, a tool was created in Excel to facilitate its control, management and easy access, as well as to feed its correspondence, reducing the time previously used and allowing the progress of activities. That subsequently this activity was vital for the process of standardization of those remissible files for lesser amounts, a priority activity exposed at the central level of the DIAN.