Law · Criminal exposure connected with DIAN

Tax & Customs Criminal Law — DIAN Proceedings

Parrgo — Accounting, Law & Economics

Legal, tax, accounting and evidentiary analysis for criminal conduct, criminal exposure and proceedings materially connected with DIAN tax, customs, exchange-control or institutional actions.

Legal and international trade documentation related to tax and customs matters.

What we advise

Criminal exposure must be read with the underlying tax or customs facts.

This practice is limited to criminal matters materially connected with DIAN proceedings. We do not offer general criminal defense or automated legal opinions.

We organize facts, returns, accounting, supporting records, amounts, evidence and procedure to frame an intake and define the scope of professional review.

Thresholds, limitation periods, mental elements, payment effects and procedural requirements are checked against current law, the relevant period and the specific facts; this page does not replace that analysis.

Tax offenses

Tax conduct, amounts and procedure belong in one review.

Law

Withholding or collection agent omission · Criminal Code art. 402

Preliminary review of withholding tax, self-withholding, VAT, national consumption tax and, where applicable, fees or contributions.

Criminal limitation period
Criminal Code art. 83 and suspension associated with payment agreements where applicable
Amounts, interest and surcharges
Payment and set-off
Effects on an investigation or criminal proceeding
Responsibility of individuals acting within companies or entities

Law

Omission of assets or inclusion of non-existent liabilities · art. 434A

Analysis of omitted assets, underreported assets and non-existent liabilities in relation to an alleged purpose of tax evasion or fraud.

Current statutory threshold
Official assessment and pending administrative remedies
Reasonable interpretation of law
DIAN special petition
Payment and legal effects

Law

Tax fraud or evasion · art. 434B

We organize information concerning returns, income, costs, expenses, tax credits, withholdings, prepayments and balances.

Failure to file or report income
Non-existent costs and expenses
Improper credits, withholdings or prepayments
Lower tax payable or higher refund balance
Thresholds, official assessment, special petition and payment

Customs offenses

Customs control, evidence and the criminal route must be separated and connected.

Law

Smuggling · art. 319

Matters involving the introduction, extraction, concealment or removal of goods from customs control.

Customs control and authorized locations
Seizure, forfeiture and valuation
Lawful introduction or stay
Supporting records and import or export operations
Referral to the criminal area and duty to report where applicable

Law

Smuggling of hydrocarbons and derivatives · art. 319-1

Preliminary review of hydrocarbon or derivative operations with potential customs-criminal implications.

Amounts and statutory thresholds
Entry, exit or unloading location
Traceability and records
Seizure, forfeiture and evidence

Law

Facilitation of smuggling · art. 320

Analysis of possession, transport, storage, concealment, distribution or sale of goods with a possible unlawful origin.

Knowledge and transaction context
Invoice or equivalent record
Chain of custody
Connection with import and trade

Law

Facilitation of hydrocarbon smuggling · art. 320-1

Preliminary review of conduct involving hydrocarbons or derivatives and customs traceability.

Quantity and origin
Transport, storage and distribution
Lawful-introduction records
Physical and documentary evidence

Law

Customs fraud · art. 321

We organize information about declarations, documents, values, origin and other elements of a foreign-trade operation.

Import or export operations
Supporting records
Quantification and potential fiscal harm
Purpose and evidence

Law

Public-servant facilitation · arts. 322 and 322-1

Matters involving potential participation by public servants in the customs conduct described by law.

Role and functional authority
Documentary and digital evidence
DIAN–POLFA–Prosecutor coordination
Connections with public-administration offenses

Cross-cutting offenses connected with DIAN

Only a direct DIAN connection brings these matters into this practice.

Law

Cross-cutting offenses connected with a DIAN proceeding

Considered only when directly connected with the tax, customs, exchange-control or institutional matter. The list is not exhaustive.

Computer offenses
Document falsification
Public-administration offenses
Criminal conspiracy
Procedural fraud
Money laundering and other connected offenses where legally appropriate

Stages of a DIAN-originated criminal matter

The route depends on the facts, the evidence and the procedural moment.

Tax audit, customs control, seizure, forfeiture or information request.

Organization of facts, returns, accounting, records, goods, amounts and evidence.

Official assessment, administrative remedies or review of a reasonable interpretation of law.

Analysis of a DIAN special petition and potential referral or complaint to the Prosecutor’s Office.

Criminal investigation led by the Prosecutor’s Office, with DIAN participation within its powers.

Hearings, criminal proceedings, dismissal, preclusion, integral reparation or other procedural paths where legally available.

Parrgo multidisciplinary methodology

A DIAN criminal-risk matter requires simultaneous reconstruction of facts, returns, accounting, records, amounts, evidence and procedure.

01LAW

02ACCOUNTING & TAX

03AUDIT / EVIDENCE

04ECONOMICS & FINANCE

05CRIMINAL STRATEGY

LAW: elements, intent, amounts, unlawfulness, limitation periods, procedure and defense strategy.
ACCOUNTING & TAX: tax reconstruction, returns, withholdings, amounts, interest and official assessments.
AUDIT / EVIDENCE: traceability, records, digital and documentary evidence, chain of custody and quantification.
ECONOMICS & FINANCE: cash flows, transactions, potential fiscal harm and economic context where relevant.
CRIMINAL STRATEGY: coordination with DIAN, POLFA and the Prosecutor’s Office, without promising outcomes.

Situations requiring prompt professional review

Time-sensitive signals should be framed without sending confidential evidence through the website.

A summons, request or communication referring to the Prosecutor’s Office or a criminal complaint.
An indictment, arrest, upcoming hearing, search or seizure warrant.
Goods seized or forfeited with a possible criminal referral or complaint.
An official assessment or special petition potentially affecting articles 434A or 434B.
A request for information, interview or proceeding that may involve legal representatives, directors or other responsible individuals.

Public service catalog

Possible scopes are defined around the facts and professional review required.

Preventive DIAN criminal-exposure diagnosisPreliminary tax-criminal auditDefense during a tax or customs auditAnalysis of elements, intent, amounts and unlawfulnessReasonable-interpretation analysisReview of official assessments with criminal implicationsAdministrative remedies affecting articles 434A or 434BDefense before a special petitionStrategy before the Special-Petition Qualification CommitteeDefense against a DIAN criminal complaintRepresentation before the Prosecutor’s OfficeDefense in hearings and criminal proceedingsDismissal or preclusion requests where legally availablePayment or set-off strategy and criminal-effects analysisPayment agreements and limitation-period suspension analysisPlea agreements and prosecutorial discretion where legally availableIntegral-reparation incidentsDefense in seizure or forfeiture proceedings with criminal implicationsDIAN–POLFA–Prosecutor proceedingsAccounting analysis and tax reconstruction as evidenceDigital and documentary evidenceChain of custodyQuantification of potential fiscal harmDefense of legal representatives, directors and connected responsible individuals

FAQ

Questions about scope, authorities and safe intake.

Does Parrgo offer general criminal defense?

No. This practice is limited to criminal conduct, criminal exposure and proceedings materially connected with DIAN actions. Scope depends on the facts and professional review.

Does DIAN replace the Prosecutor’s Office?

No. The Prosecutor’s Office leads the criminal investigation and exercises criminal prosecution. DIAN may detect conduct, obtain or secure evidence within its powers, file complaints or special petitions, represent its interests as a victim and follow up or participate where legally permitted.

What role can POLFA have?

POLFA may exercise judicial-police functions within the legal framework and under the direction or coordination of the Prosecutor’s Office. The role depends on the proceeding and competent authority.

Does payment automatically remove criminal exposure?

It should not be assumed. Payment, set-off, agreements and their effects must be reviewed against the offense, date, amount, current law and procedural status.

Can I send documents or confidential information to the Assistant?

No. Parrgo Assistant only performs preliminary intake. Do not send files, passwords, banking information, complete documents, complete returns or confidential evidence.

Legal references for review

Informational and preliminary content, subject to Colombian professional review before final publication. It is not legal, tax, accounting, financial, audit or case-specific strategic advice. No outcome is promised. The validity, interpretation and application of the law must be checked for each matter.

Content subject to professional review before final publication

Assess a DIAN proceeding with criminal exposure

Start with a preliminary, non-sensitive description.

Contact Parrgo