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2. National Directorate of Taxes and Customs - Wikipedia

   en.wikipedia.org/wiki/National_Directorate_of...

   The National Directorate of Taxes and Customs (Spanish: Dirección de Impuestos y Aduanas Nacionales) is a government agency responsible for financial regulation and tax collection in Colombia. The agency falls under the Ministry of Finance and Public Credit and is based in Bogotá .

3. Taxation in Colombia - Wikipedia

   en.wikipedia.org/wiki/Taxation_in_Colombia

   Taxation in Colombia is determined by the Congress of Colombia, every Department Assembly and every City Council, which determine what kind of taxes can be levied and which rates can be applied. The country inherited a harsh and diffused taxation policy from the Spanish Empire characterized by a heavy reliance on customs duties.