The Ministry of Finance has officially appointed Carlos Emilio Betancourt as interim director of DIAN, replacing Luis Eduardo Llinás after nine months in the role. Betancourt, the current Vice Minister of Finance, will likely handle both positions. The transition comes amid a pending tax reform and efforts to meet revenue targets.
The decree appointing Carlos Emilio Betancourt as interim director of the National Tax and Customs Directorate (DIAN) was published on Monday, October 27, 2025, by the Ministry of Finance, dated the previous Friday. Luis Eduardo Llinás, who had held the position for nine months, is leaving the DIAN directorship and also the Financial Information and Analysis Unit (UIAF), where he will be replaced by Jorge Arturo Lemus, current director of the National Intelligence Directorate (DNI).
Betancourt, an economist with expertise in public economics, financial analysis, and fiscal policy, will not be removed from his role as Vice Minister of Finance, so it is presumed he will take on both positions simultaneously. His main mission will be to meet the tax revenue target of $280.3 trillion for this year, of which $197.64 trillion has been collected up to August, or 70.53%. In August, collections amounted to $18.67 trillion, highlighted by income tax withholdings ($66.1 trillion, 33.5%), VAT on sales ($40.7 trillion, 20.6%), and customs ($33.1 trillion, 16.8%).
This appointment occurs amid a tax reform filed in Congress but not yet processed, aimed at financing a $16.3 trillion deficit in the 2026 General National Budget. Meanwhile, the UIAF faces a temporary suspension from the Egmont Group's Secure Network due to the revelation of confidential information about the Pegasus spyware by President Gustavo Petro in September 2024. The entity maintains alternative mechanisms for information exchange and rejected the inclusion of Petro and his circle on the US 'Clinton List,' stating it has received no requests regarding illicit activities.
Lemus, a lawyer with a specialization in Administrative Law, has held positions such as director of the Men's District Jail and Women's Annex, and the Bogotá Fire Department.