Umthetho wokugcwalisa nge-elektroniki kwiirejista zorhwebo: indlela urhulumente ahamba ngayo namaxesha

intshayelelo

Ukunceda abathengi bamanye amazwe abaneshishini eNetherlands yinxalenye yomsebenzi wam wemihla ngemihla. Emva kwayo yonke loo nto, iNetherlands lilizwe elihle ukuqhuba ishishini, kodwa ukufunda ulwimi okanye ukuziqhelanisa neendlela zeshishini lesiDatshi ngamanye amaxesha kunokuba nzima kumashishini angaphandle. Ke ngoko, isandla esincedayo sisoloko sixatyiswa. Umda woncedo lwam luvela ekuncedeni kwimisebenzi entsonkothileyo, ukuya kunxibelelwano nabasemagunyeni abangamaDatshi. Kutshanje, ndiye ndafumana umbuzo kumthengi ukuba ndichaze ukuba yintoni kanye leya yathethwa kwileta evela kwiDutch Chamber of Commerce. Le leta ilula, nangona ibalulekile kwaye inolwazi kwaye ichaphazela izinto ezintsha ekugcwalisweni kweengxelo zemali, eziya kuthi zenzeke kungekudala nge-elektroniki. Le leta yayingumphumela wokunqwenela kukarhulumente ukuhamba namaxesha, ukusebenzisa izibonelelo zokutshintshiselana ngedatha ye-elektroniki kunye nokwazisa ngendlela emiselweyo yokusingatha le nkqubo iphindaphindwayo yonyaka. Yiyo loo nto iinkcazo zemali kufuneka zifakwe kwi-elektroniki kunyaka-mali ka-2016 okanye ngo-2017, njengoko zibandakanyiwe kwi-Wet deponering in handelsregista langs elektronische weg (Umthetho wokugcwalisa nge-elektroniki kwiirejista zorhwebo), owathi waziswa kunye ne-Besluit elektronische ukuhambisa iifowuni eziphathwayo (Isigqibo kufayilo lwe-elektroniki kwiirejista zorhwebo); le yokugqibela ibonelela ngemithetho eyongezelelweyo eneenkcukacha. Umlomo nje, kodwa yintoni kanye kanye kanye lo mthetho kunye nesiGqibo?

Umthetho weDatshi kwiFayile ye-Elektroniki kwiiRejista zoRhwebo- Indlela urhulumente aHamba ngayo naMaxesha

Ke ngoku nangoku

Ngaphambili, iingxelo zemali zazinokufakwa kwiChamber of Commerce zombane kunye nephepha. Ikhowudi yase-Dutch Civil isazi ikakhulu izibonelelo ezisekwe kwidiphozithi ephepheni. Okwangoku, le ndlela inokubonwa njengephelelwe lixesha kwaye bendimangalisiwe kukuba olu phuhliso aluzange luvele ngaphambili. Akukho nzima ukucinga ukuba ukufayilwa kweengxelo zemali ephepheni kuneengxaki ezininzi xa kuthelekiswa nokugcwaliswa kwala maxwebhu ngombane xa ujonga iindleko kunye nexesha. Cinga ngeendleko zephepha kunye neendleko kunye nexesha elifunekayo lokufaka ingxelo yonyaka ephepheni kwaye uzingenise-nasephepheni- kwiChamber of Commerce, ekufuneka ke ilungiselele la maxwebhu abhaliweyo, ingakhankanyi nexesha kunye neendleko ezivela xa uvumela umcwangcisi-zimali ukuba ayile okanye aqinisekise ezi ngxelo zemali (ezingekho mgangathweni) Ke ngoko, urhulumente ucebise ukuba asebenzise i- "SBR" (emfutshane nge: Standard Business Report), eyindlela esemgangathweni ye-elektroniki yokudala kunye nokungenisa ulwazi lwezemali kunye namaxwebhu, ngokusekwe kwikhathalogu yedatha (i-Dutch taxonomie). Le khathalogu inenkcazo yedatha, enokusetyenziselwa ukwenza iingxelo zemali. Olunye uncedo lwendlela ye-SBR kukuba ayisiyi kuphela ukutshintshiselana ngedatha phakathi kwequmrhu kunye neQela lezoRhwebo eliza kwenziwa lula, kodwa, ngenxa yokumiselwa komgangatho, ukutshintshiselana ngedatha nabantu besithathu kuya kuba lula ngokunjalo. Imibutho emincinci sele inakho ukungenisa iingxelo zonyaka ngombane ngokusebenzisa indlela ye-SBR ukusukela ngo-2007. Kumashishini aphakathi kunye namakhulu oku kunokwenzeka oku kuye kwaziswa ngo-2015.

Ke, nini kwaye ngubani?

Urhulumente wakucacisa ukuba impendulo yalo mbuzo ziimeko “zobukhulu”. Amashishini amancinci aya kunyanzeleka ukuba angenise iingxelo-mali zakhe ngombane nge-SBR ukusuka kunyaka-mali ukuya phambili. Enye indlela, amashishini amancinci athi (ayile kwaye) angenise iingxelo zemali ngokwawo, anethuba lokufaka ingxelo ngenkonzo yasimahla ye-Intanethi - inkonzo "zelf deponeren jaarrekening" -, esebenzayo ukusukela ngonyaka ka-2016. Inkonzo kukuba enye ayizukuthenga isoftware "ehambelana ne-SBR". Amashishini aphakathi aphakathi aya kudinga ukungenisa iinkcazo zemali nge-SBR ukusuka kunyaka-mali ukuya phambili. Kwala mashishini, inkonzo ye-intanethi yexeshana, (eyahlukileyo “ye-opstellen jaarrekening”) iya kwaziswa. Ngale nkonzo, amashishini aphakathi aphakathi anokwenza idrafti yeenkcazo zemali kwifomathi ye-XBRL. Emva koko ezi ngxelo zinokungeniswa kwi-portal ye-Intanethi ("Digipoort"). Oku kuthetha ukuba inkampani ayizukuthenga isoftware “ehambelana ne-SBR” kwangoko. Le nkonzo iya kuba yeyokwexeshana kwaye iya kuthimba emva kweminyaka emihlanu, ukubalwa ukusuka kunyaka we-2014. Akukho sibophelelo kumashishini amakhulu kunye neqela eliphakathi eliphakathi ukuba lifake ingxelo yezemali nge-SBR okwangoku. Kungenxa yokuba la shishini kufuneka lijongane neseti ebanzi kakhulu yeemfuno. Ulindelo kukuba la mashishini aya kuba nethuba lokukhetha phakathi kokugcwalisa nge-SBR okanye ukufayilisha kwifomathi ethile yaseYurophu ukusukela ngo-2017 ukubheka phambili.

Akukho mithetho ngaphandle kokukhetha

Umthetho awuzukubangummiselo ukuba akukho zinto zinokuthatyathwa ukuba zenziwe. Okwesibini, ukuchaneka. Imigaqo emitsha malunga nokugcwaliswa kweengxelo zemali ayisebenzi kwimicimbi yezomthetho nakwiinkampani ezineofisi ebhalisiweyo ngaphandle kweNetherlands, ethi, ngokwesiseko seHandelsregisterbesluit 2008 (iSigqibo soBhaliso soRhwebo ngo-2008), inoxanduva lokufaka amaxwebhu emali. kwiChamber of Commerce, ukuya kuthi ga kuhlobo nendlela la maxwebhu anokuchazwa ngayo kwilizwe leofisi ebhalisiweyo. Ukhetho lwesibini lwenzelwa abakhupheli njengoko kuchaziwe kwinqaku loku-1: 1 le-Wft (Umthetho wokuLawulwa kwezeziMali) kunye neenkxaso zomkhupheli, ukuba aba bazikhuphe ngokwabo. Umkhuphethi nawuphi na umntu onqwenela ukukhupha izinto ezikhuselekileyo okanye anenjongo yokukhupha ukhuseleko.

Amanye amanqaku okuqwalaselwa

Nangona kunjalo, akuphelelanga apho. Imibutho esemthethweni ngokwayo kufuneka ithathele ingqalelo eminye imibandela eyongezelelweyo yokubaluleka. Enye yezi zinto kukuba iqumrhu lezomthetho liya kuhlala linoxanduva lokugcwalisa iinkcazo zemali ngokungqinelana nomthetho. Phakathi kokunye, oku kuthetha ukuba iingxelo zemali kufuneka zikwazi ukudala ukuqonda ukuba umntu unokuvavanya ngokwaneleyo isikhundla sezemali sezinto zomthetho. Ke ndicebisa yonke inkampani ukuba ihlolisise idatha kwiingxelo zemali ngaphambi kokuba ifayilishwe ngalo lonke ixesha. Okokugqibela kodwa kungaphelelanga apho, nikela ingqalelo kwinto yokuba ukwala ukufayilisha ingxelo ngendlela emiselweyo, kuya kuba sisenzo esingesosiseko seWet op de Economische Delicten (Umthetho wezoqoqosho). Endaweni yokuba kube lula, kuye kwaqinisekiswa ukuba iinkcazo zemali ezenziwe ngendlela ye-SBR, zingasetyenziswa yintlanganiso yabanini zabelo ukumisa ezi ngxelo. Ezi akhawunti zinokuxhomekeka kuphicotho zincwadi zobalo-mali ngokwecandelo 2: 393 leKhowudi yeDatshi yaseDatshi.

isiphelo

Ngokwaziswa koMthetho wokufayilwa kwe-elektroniki kwiirejista zorhwebo kunye nesiGqibo esihambelana noko, urhulumente ubonakalise inkqubela entle. Ngenxa yoko, iya kuba yinto enyanzelekileyo kumashishini amancinci naphakathi ukuba afake imali kwi-elektroniki ukusuka kunyaka ka-2016 nango-2017 ngokwahlukeneyo, ngaphandle kokuba inkampani iwela ngaphakathi koluhlu olunye. Izibonelelo zininzi. Okwangoku, ndicebisa zonke iinkampani ukuba zigcine iiwits zazo njengoko uxanduva lokugqibela lusasele kwiinkampani ezinyanzelekileyo ukuba zifayile kwaye njengomlawuli wenkampani, ngokuqinisekileyo awufuni kushiywa ujongene nemiphumela.

Iinkcukacha zoqhagamshelwano

Ukuba unayo nayiphi na imibuzo okanye izimvo emva kokufunda eli nqaku, zive ukhululekile ukunxibelelana mr. UMaxim Hodak, igqwetha-mthetho-kwa- Law & More nge-maxim.hodak@lawandmore.nl okanye uMnu. UTom Meevis, igqwetha kumthetho Law & More nge tom.meevis@lawandmore.nl okanye usitsalele umnxeba ku + 31 (0) 40-3690680.

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