The recent tax reforms in Colombia have meant a change in the country's fiscal policy, where tax evasion has become a more easily punishable conduct from a criminal point of view.

The constant creation and reform of tax crimes requires taxpayers to be prepared for investigations and proceedings before the DIAN, which may also have repercussions of interest to the Attorney General's Office. The fact that the tax authority can directly alert the criminal jurisdiction the criminal jurisdiction makes it necessary for legal and natural persons to be properly advised in order to know their possibilities of litigation and defense in the criminal field.

At Riveros Bazzani we have placed at the service of our business clients a group of professionals who, from the public, private and academic sectors, have acquired knowledge and experience in tax and fiscal issues with criminal implications.

Some crimes that can occur in this area are:

• Failure in VAT tax payments
• Failure to declare assets or inclusion of non-existent liabilities
• Tax fraud or evasion
• Smuggling
• Trasnational bribery
• Illicit enrichment
• Falsehood in document
• Procedural fraud
• Tax evasion