The Directorate of National Taxes and Customs (DIAN), an entity attached to the Ministry of Finance and Public Credit, was established as a Special Administrative Unit by Decree 2117 of 1992, when the Directorate of National Taxes (DIN) was merged with the Directorate of National Customs (DAN) on 1 June 1993. DIAN is organized as a Special Administrative Unit of the national order of an eminently technical and specialized nature, with legal status, administrative and budgetary autonomy and its own assets, attached to the Ministry of Finance and Public Credit. The DIAN is protagonist in the national objective of a competitive Colombia, thanks to the fulfillment of its mission are generated, on the one hand, the scales revenues key to the development.