Umthetho wokugcwalisa nge-elekhtronikhi kumarejista ezentengiso: uhulumeni uhamba kanjani nezikhathi
Isingeniso
Ukusiza amaklayenti aphesheya anebhizinisi eNetherlands kuyingxenye yokwenza kwami kwansuku zonke. Ngemuva kwakho konke, iNetherlands iyizwe elihle lokuqhuba ibhizinisi kulo, kepha ukufunda ulimi noma ukujwayela izindlela zokuhweba zeDashi ngezinye izikhathi kungaba nzima ezinkampanini zaphesheya. Ngakho-ke, isandla esisizayo sivame ukwaziswa. Ububanzi bosizo lwami luvela ekusizeni emisebenzini eyinkimbinkimbi, ekusizeni ekuxhumaneni nabaphathi beDashi. Muva nje, ngithole umbuzo kwikhasimende ukuthi ngichaze ukuthi yini ngempela eyayishiwo encwadini eyayivela kwiDutch Chamber of Commerce. Le ncwadi elula, noma ibalulekile futhi inemininingwane ethinta into entsha ekugcwalisweni kwezitatimende zezezimali, kungekudala okuzokwenzeka ngogesi. Le ncwadi ibingumphumela wesifiso sikahulumeni sokuhamba nezikhathi, ukusebenzisa imihlomulo yokushintshaniswa kwedatha kagesi nokwazisa ngendlela esezingeni eliphezulu yokusingatha le nqubo ebuya minyaka yonke. Kungakho izitatimende zezezimali kufanele zifakwe ngocingo kusuka ngonyaka wezezimali ka-2016 noma we-2017, njengoba kufakwe kwiWet deponering in handelsregista langs elektronische weg (Umthetho wokugcwalisa ngogesi kumarejista ezentengiso), owethulwe kanye neBesluit elektronische ukudambisa ama-handelsregista (Isinqumo ngokugcwaliswa kwama-elekhthronikhi kumarejista okuhweba); eyokugcina ihlinzeka ngemithetho eyengeziwe enemininingwane. Kukhulunywa nje ngomlomo, kepha yini ngempela le Mithetho nesixazululo?
Ngaleso sikhathi nangesikhathi
Phambilini, izitatimende zezezimali bezingafakwa kwiChamber of Commerce zombili zombili kanye nephepha. IDutch Civil Code isazazi kakhulu izinhlinzeko ezisuselwa kwidiphozi ephepheni. Njengamanje, le ndlela ingabonakala njengephelelwe yisikhathi futhi empeleni ngamangala ukuthi le ntuthuko ayivelanga phambilini. Akunzima ukucabanga ukuthi ukufakwa kwezitatimende zezimali ephepheni kunezinkinga eziningi uma kuqhathaniswa nokugcwaliswa kwale mibhalo nge-elekthronikhi lapho ubheka ngokwezindleko nangesikhathi sokubuka. Cabanga ngezindleko zephepha nezindleko nesikhathi esidingekayo ukufaka izitatimende zonyaka ephepheni bese uzihambisa - nasephepheni - kwiChamber of Commerce, okumele icubungule le mibhalo ebhaliwe, ingasaphathwa neyesikhathi nezindleko eziphakamayo lapho uvumela umcwaningi mabhuku ukuba ahlele noma aqinisekise lezi zitatimende zezimali (ezingekho emthethweni) Ngakho-ke, uhulumeni uphakamise ukusebenzisa i- “SBR” (esifushane nge: Standard Business Report), okuyindlela esezingeni elejwayelekile ye-elektroniki yokwakha nokuhambisa imininingwane yezezimali kanye nemibhalo, kususelwa kukhathalogi yemininingwane (i-Dutch Taxonomie). Le khathalogi iqukethe izincazelo zedatha, ezingasetshenziswa ukudala izitatimende zezimali. Enye inzuzo yendlela ye-SBR ukuthi akukhona kuphela ukushintshaniswa kwedatha phakathi kwenhlangano neChamber of Commerce okuzokwenziwa lula, kepha, ngenxa yokweqisa, ukushintshaniswa kwedatha nabantu besithathu kuzoba lula futhi. Izinhlangano ezincane sezivele zingathumela izitatimende zonyaka ngekhompyutha ngokusebenzisa indlela ye-SBR kusukela ngo-2007. Kumabhizinisi aphakathi nendawo namakhulu lokhu kungenzeka kwethulwe ngo-2015.
Ngakho-ke, nini futhi obani?
Uhulumeni ukubeke kwacaca ukuthi impendulo yalo mbuzo yindaba ejwayelekile yezindaba zosayizi. Amabhizinisi amancane azophoqeleka ukuthi alethe izitatimende zezezimali nge-elekthronikhi nge-SBR kusuka ngonyaka wezimali 2016 kuqhubeke. Njengenye indlela, amabhizinisi amancane a (okubhaliwe futhi) ahambisa izitatimende zezezimali uqobo, angakwazi ukubeka izitatimende ngensizakalo ye-intanethi yamahhala - insizakalo "zelf deponeren jaarrekening" -, esebenza kusukela ngo-2014. insiza ukuthi umuntu ngeke kudingeke athenge isoftware "evumelana ne-SBR". Amabhizinisi aphakathi nendawo azodinga ukuletha izitatimende zezezimali nge-SBR kusuka ngonyaka wezimali ka-2017 kuqhubeke. Futhi kulamabhizinisi kuzokwethulwa insizakalo yesikhashana, nenye i-inthanethi ("opstellen jaarrekening"). Ngalesi sevisi, amabhizinisi asayizi aphakathi angaqamba izitatimende zezezimali ngokwazo ngefomethi ye-XBRL. Ngemuva kwalokho lezi zitatimende zingahanjiswa ngokusebenzisa ingosi ye-inthanethi ("Digipoort"). Lokhu kusho ukuthi i-Corporate ngeke kudingeke ukuthi ithenge isoftware ehambelana ngqo "ne-SBR". Le nsizakalo izoba yinto yesikhashana nje futhi izobamba ngemuva kweminyaka emihlanu, ibalwe kusukela ngonyaka we-2017. Akunasibopho ngamabhizinisi amakhulu nezinhlaka zamaqembu aphakathi nendawo ukufaka amafayela wezimali nge-SBR kuze kube manje. Lokhu kungenxa yokuthi la mabhizinisi kufanele abhekane nesethi yezidingo eziyinkimbinkimbi kakhulu. Okulindelekile ukuthi la mabhizinisi azothola ithuba lokukhetha phakathi kokugcwalisa nge-SBR noma ukufayila ngendlela ethile yaseYurophu ukusuka ngo-2019 kuye phambili.
Ayikho imithetho ngaphandle kokukhetha
Umthetho wawungeke ube umthetho uma kungekho okuhlukile okufanele kwenziwe. Okwesibili, ukucaca. Imithetho emisha emayelana nokugcwaliswa kwezitatimende zezezimali ayisebenzi ezinhlanganweni zezomthetho nasezinkampanini ezinehhovisi elibhalisiwe ngaphandle kweNetherlands, okuthi, ngesisekelo seHelselsregisterbesluit 2008 (Commerce Register Resolution 2008), isibopho sokufaka imibhalo yezimali eChamber of Commerce, kuze kufinyelele nasefomini lapho le mibhalo kufanele idalulwe khona ezweni lehhovisi elibhalisiwe. Ukukhishwa kwesibili kwenzelwa abakhipha njengoba kuchaziwe kumbhalo 1: 1 we-Wft (Financial Supervision Act) kanye nezinkampani ezihlinzekayo, uma ngabe laba bezikhipha bona uqobo. Okhishwa yinoma ngubani ofisa ukukhipha izibambiso noma ohlose ukukhipha ukuphepha.
Amanye amaphuzu wokunakwa
Noma kunjalo, akupheleli lokho. Izinhlangano zomthetho ngokwazo zidinga ukuqaphela ezinye izici ezengeziwe zokubaluleka. Enye yalezi zinto ukuthi inhlangano yomthetho izohlala inomthwalo wokugcwaliswa kwezitatimende zezezimali ngokuya komthetho. Phakathi kokunye, lokhu kusho ukuthi izitatimende zezezimali kufanele zikwazi ukudala ukuqonda ukuthi umuntu angakwazi ukuhlola ngokwanele isikhundla sezimali sebhizinisi elisemthethweni. Ngakho-ke ngaluleka yonke inkampani ukuthi ihlole ngokucophelela idatha kwizitatimende zezezimali ngaphambi kokuthi ifakwe ngaso sonke isikhathi. Okokugcina, naka iqiniso lokuthi ukwenqaba ukufaka izitatimende ngendlela enqunyiwe, kuzoba yicala ngesisekelo seWet op de Economische Delicten (Umthetho Wokulimaza Kwezomnotho). Esikhundleni salokho, kuqinisekisiwe ukuthi izitatimende zezimali ezenziwe nge-SBR-indlela, zingasetshenziswa ngumhlangano wabaninimasheya ukuthola lezi zitatimende. Lawa ma-akhawunti futhi angaba ngaphansi kokucwaningwa kwamabhuku ezimali ngokuya nge-athikili 2: 393 yeKhodi Yezwe YaseDashi.
Isiphetho
Ngokwazisa koMthetho wokufayilwa kwama-elekhtronikhi kumarejista ezentengiso kanye nesisombululo esihambisanayo, uhulumeni ukhombise intuthuko enhle. Ngenxa yalokhu, kuzoba yisibopho kumabhizinisi amancane naphakathi nendawo ukufaka izitatimende zezezimali nge-elektroniki kusukela ngonyaka we-2016 nowe-2017 ngokulandelana, ngaphandle kokuthi inkampani ingena ngaphansi kolunye lokungafani. Izinzuzo ziningi. Futhi, ngaluleka zonke izinkampani ukuthi zigcine ama -itsithi wazo njengoba umthwalo wokugcina usaphethe izinkampani ezibophezelwe ukufaka ifayili ngokwazo nanjengoqondisi wenkampani, ngokuqinisekile awufuni ukusala ubhekene nemiphumela.
Oxhumana naye
Uma kwenzeka uneminye imibuzo noma ukuphawula ngemuva kokufunda le ndatshana, zizwe ukhululekile ukuxhumana noMnu. UMaxim Hodak, ummeli-womthetho ku- Law & More nge maxim.hodak@lawandmore.nl noma umnu. UTom Meevis, ummeli womthetho e Law & More ngetom.meevis@lawandmore.nl noma usishayele ku- + 31 (0) 40-3690680.
