DIAN (A nombre de tercero)

DIAN (Dirección de Impuestos y Aduanas Nacionales) is Colombia's national tax and customs authority, and the MUISCA platform at muisca.dian.gov.co serves as its electronic system for tax administration, customs processes, and exchange control. The "A nombre de tercero" (on behalf of a third party) function within this platform allows an authorized individual, such as an accountant, legal representative, or attorney, to conduct tax-related procedures and filings on behalf of another taxpayer, whether a natural person or a legal entity. This service is used by tax intermediaries, corporate representatives, and authorized agents who need to submit declarations, respond to requirements, or manage tax obligations for clients or the organizations they represent. Access requires prior authorization or a power of attorney registered with DIAN, linking the third party's digital certificate or user credentials to the represented taxpayer's account within the MUISCA system. The core value lies in enabling delegated, secure digital management of Colombian tax and customs compliance without requiring the taxpayer's direct personal interaction with the platform for each transaction.