La nómina electrónica como nuevo requerimiento de información a reportar ante la DIAN

Abstract

With this internship proposal, we intend to publicize the scope of the electronic payroll as a new information requirement to report to the DIAN, its regulatory framework, characteristics and management of the report on the web portal. The electronic payroll is a system through which those who implement it and correctly apply it the effectiveness of the data in their records, likewise control in an effective way the figures that correspond to taxes, and also serves as a control tool to minimize the tax evasion. Taking into account resolution 000013 of February 11, 2021, through which the electronic payroll system is implemented and developed, the function of the electronic payroll support document and the technical annex for this document is adopted. (www.dian.gov.co, 2021). The purpose of this internship project is to publicize the importance of the implementation of Electronic Payroll in companies, the management of the report on the platform, finally, to propose an instruction with the step by step on the process of enabling electronic payroll, on the DIAN web portal.