How Artificial Intelligence Redefined DIAN Audits: An Analysis by Jeisson Ramírez
Jeisson Ramírez, public accountant from the University of Antioquia Photo: Touché Asesores
TL;DR
- DIAN has replaced manual tax reviews with AI and data science for faster detection of issues.
- Companies must adopt AI and data science to anticipate tax risks and avoid penalties.
- Traditional methods like Excel and ERP are insufficient against DIAN's advanced algorithms.
- DIAN uses algorithms like Random forest, Isolation forest, and XGBoost to identify anomalies.
- A 'double audit with algorithms' is recommended for companies to measure tax risk.
- DIAN is also pursuing legal action against tax evaders and conducting on-site checks.
- Recent cases, like Lili Pink, show AI identifying potential fraud and leading to investigations.
- DIAN initiated audits for corporate income tax returns, verifying supporting documents.
- Effective tax management is crucial for business survival, requiring planning and technology.
- New tax teams need enhanced technological and mathematical skills alongside business understanding.