Change in DIAN's internal control: Dayan Rodríguez Sandoval arrives

President Abelardo de la Espriella declared the appointment of Enrique Castiblanco Bedoya as head of the Internal Control Office of the Special Administrative Unit National Directorate of Taxes and Customs (DIAN) null and void and appointed Dayan Rodríguez Sandoval in his place. The determination is contained in Decree 1651 of 2026, published in the Official Gazette No. 53,682 on Friday, November 6, 2026, and also signed by the Minister of Finance and Public Credit, Miguel Gómez Martínez. The change takes effect as of the date of issuance of the administrative act.

The decree appeared in Section I of the Official Gazette, within the block of decrees from the Ministry of Finance and Public Credit, under the heading “by which an ordinary appointment is made.” This is a management position within the collecting entity: Head of the Internal Control Office, Code 507, Grade 05, assigned to the DIAN.

What Decree 1651 of 2026 orders

The administrative act, dated November 6, 2026, is structured into four articles:

• Article 1. Declares the ordinary appointment of Enrique Castiblanco Bedoya, identified with citizenship card number 79326540, as Head of the Internal Control Office, Code 507, Grade 05, of the DIAN, null and void.
• Article 2. Appoints Dayan Rodríguez Sandoval, identified with citizenship card number 1024525768, to that same position as of this date.
• Article 3. Orders the communication of the decree, through the Sub-directorate of Human Talent Management of the Ministry of Finance and Public Credit, to Dayan Rodríguez Sandoval and Enrique Castiblanco Bedoya.
• Article 4. Sets the effective date from the date of issuance and repeals Article 1 of Decree 0963 of May 13, 2015.

The text does not state the reasons for the departure of the previous holder, in line with the discretionary power that protects this type of employment.

A single day of turnovers in internal control offices

Decree 1651 of 2026 was not an isolated case in this edition. The same Official Gazette No. 53,682 contains other decrees dated November 6 that shifted Internal Control heads in several national-level entities:

• Decree 1652 of 2026: termination of Ómar de Jesús Ramírez Ramírez and appointment of Sergio Alberto Sánchez Niño at the Financial Superintendency of Colombia.
• Decree 1653 of 2026: termination of Diana Marcela Bravo Aguilera and appointment of Luis Alejandro López Ballén at the General Vice-Ministry of the Ministry of Finance and Public Credit.
• Decree 1655 of 2026: appointment of Gilma Milena Villamil Mondragón at the Ministry of Mines and Energy.
• Decree 1657 of 2026: termination of Sandra Piedad Barrera Valbuena and appointment of Juan Felipe Cárdenas Puentes at the Ministry of Labor.
• Decrees 1660 and 1663 of 2026: replacements at DANE (Elsa Yuled Polanía Vargas by Yuly Dayán Quiceno Russi) and at the Superintendency of Residential Public Services (Andrea Liliana Velandia Molina by Juan José Pedraza Vargas).

Free appointment and removal

The legal basis invoked in Decree 1651 of 2026 is numeral 13 of article 189 of the Political Constitution, article 8 of Law 1474 of 2011, and articles 2.2.5.1.1 and 2.2.11.1.2 of Decree 1083 of 2015. Article 8 of Law 1474 of 2011, which modified article 11 of Law 87 of 1993, provides that the President of the Republic appoints the head of the Internal Control Office—or whoever fulfills that role—in the entities of the executive branch at the national level, and that this position is subject to free appointment and removal.

The regulatory framework cited in the decree itself also allows for the termination of an ordinary appointment without providing a justification for the ruling. The decrees published that day regarding other entities follow the same basis and refer to Unification Sentence SU-003 of 2018 of the Constitutional Court, according to which positions of direction, leadership, and institutional guidance do not, as a general rule, enjoy reinforced labor stability.

The Internal Control Office is the internal oversight body of the entity that manages the country’s tax and customs collection; therefore, the appointment of its head falls directly to the President and not to the management of the DIAN. The replacement occurs by discretionary decision, without written justification, and with immediate effect as of November 6, 2026.

Source: Official Gazette, No. 53.682, November 6, 2026, Section I — Decrees (Ministry of Finance and Public Credit) (official reference: Decree 1651 of 2026).