THE UAE CENTRAL BOARD OF ACCOUNTANTS AND THE UAE DIRECTORATE OF NATIONAL TAXES AND CUSTOMS -DIAN, UNDER THE PRINCIPLE OF COORDINATION BETWEEN ENTITIES, ISSUE INFORMATION TO THE ACCOUNTING COMMUNITY AND THE GENERAL PUBLIC.
Under the principles of efficiency and administrative effectiveness provided for in Law 1437 of 2011, the entities set out have decided to coordinate their actions to materialize the effects of the administrative sanctioning acts of Public Accountants and entities providing accounting science services, issued by both UAE DIAN and the UAE Central Board of Accountants.
For this purpose, the Chambers of Commerce in the national territory shall proceed as follows:
· Record and certify in the public register the information of the sanction imposed on the public accountant or entities providing accounting science that are registered as Tax Reviewers, indicating at least the type of sanction, the number of the penalty decision, the date of en executing the administrative act, the date of commation and the date of completion of the penalty.
· Refrain from registering in the public register, the appointment of the Tax Reviewer, principal or alternate, are natural or legal persons who have in force disciplinary sanctions for suspension or cancellation of registration or registration.
This new procedure seeks to ensure that those who are users of the services of accounting science, go to professionals and firms that have registration and registration in force before the supervisory, inspection and surveillance authorities, thus generating investor, commercial and business confidence in the tax, financial, accounting, financial information and financial information assurance of Colombians.