Mchitidwe wojambulidwa pamagetsi mumalembetsa azamalonda: momwe boma limayendera ndi nthawi
Introduction
Kuthandiza makasitomala akunja omwe ali ndi bizinesi ku Netherlands ndi gawo la zomwe ndimachita tsiku lililonse. Kupatula apo, Netherlands ndi dziko lalikulu kuchititsa bizinesi, koma kuphunzira chilankhulo kapena kuzolowera kuchita malonda achi Dutch kungakhale kovuta nthawi zina kumabungwe akunja. Chifukwa chake, dzanja lothandizira limayamikiridwa nthawi zambiri. Kukula kwa chithandizo changa kumachokera pakuthandizira ntchito zovuta, ndikuthandizira kulumikizana ndi olamulira achi Dutch. Posachedwa, ndinalandira funso kuchokera kwa kasitomala kuti afotokoze zomwe zinalembedwadi mu kalata yochokera ku Dutch Chamber of Commerce. Kalata yosavuta iyi, ngakhale ndiyofunikira komanso yachidziwitso yokhudza zovuta pakulemba kwa ndalama, zomwe zitha kuchitika pakompyuta. Kalatayo idachitika chifukwa cholakalaka boma litasuntha pamodzi ndi nthawi, kugwiritsa ntchito maubwino asinthidwe azidziwitso zamagetsi ndikuyambitsa njira yoyenera yochitira zinthu mobwerezabwereza chaka chino. Ichi ndichifukwa chake ndalama zadziko ziyenera kuyikidwa pakompyuta kuyambira chaka chachuma 2016 kapena 2017, monga momwe zimakhazikitsidwa ndi Wet deponering in handelsregists langs elektronische weg (the Act on the electronic failing in registrores registry), omwe adayambitsidwa limodzi ndi Besluit elektronische deponizing handelsregists (Zosankha pa kusefera kwamagetsi mu ma regista azamalonda); omaliza amapereka malamulo owonjezereka, atsatanetsatane. Osagwira pakamwa, koma kodi lamulo ili ndi chiyani?
Nthawi ndi tsopano
M'mbuyomu, zandalama zitha kusungidwa ku Chamber of Commerce pakompyuta komanso papepala. Dutch Civil Code ikudziwabe zambiri zomwe zatchulidwa papepala. Pakadali pano, njirayi imatha kuwoneka ngati yachikale ndipo ndidadabwitsidwa pang'ono kuti izi sizinachitike kale. Sikovuta kulingalira kuti kusefa kwamaumboni azachuma pamapepala kuli ndi zovuta zambiri poyerekeza ndikulemba kwamagetsi kwamawayilesi poyang'ana kuchokera pamtengo ndi nthawi. Ganizirani zamtengo wapatali pamapepala ndi mtengo wake komanso nthawi yofunikira kulemba zikalata zapachaka papepala ndikuzilemba - papepala - ku Chamber of Commerce, yomwe imayenera kukonza zolembedwazi, osatchulanso nthawi ndi ndalama zomwe zimabwera polola wowerengera ndalama kuti alembe kapena kutsimikizira malipoti azachuma (osakhazikika). Chifukwa chake, boma lidaganiza zogwiritsa ntchito "SBR" (mwachidule: Standard Business Report), yomwe ndi njira yovomerezeka yamagetsi yopangira ndikupereka zidziwitso zachuma ndi zikalata, kutengera kabukhu ka data (Dutch taxonomie). Kabukhu kameneka kali ndi matanthauzidwe azidziwitso, omwe atha kugwiritsidwa ntchito popanga zonena zachuma. Ubwino wina wa njira ya SBR ndikuti sikuti kusinthana kwa data pakati pa kampani ndi Chamber of Commerce kudzakhala kosavuta, koma, chifukwa chokhazikitsidwa, kusinthana kwa deta ndi anthu ena kudzakhalanso kosavuta. Mabungwe ang'onoang'ono amatha kale kupereka malipoti apachaka pakompyuta pogwiritsa ntchito njira ya SBR kuyambira 2007. Kwa mabizinesi apakatikati ndi akulu kuthekera kumeneku kwayambitsidwa mu 2015.
Ndiye, liti ndipo chifukwa cha ndani?
Boma linanenanso kuti yankho la funsoli limafotokoza “zinthu zazikulu”. Mabizinesi ang'onoang'ono adzakakamizika kutumiza zolemba zawo pazachuma kudzera pa SBR kuyambira chaka chachuma 2016 kupita mtsogolo. Ngati njira ina, mabizinesi ang'onoang'ono omwe (akukonzekera ndi) kutumizira ndalama zawo pawokha, ali ndi mwayi wokhoza kupereka ziwonetserozo mwaulere pa intaneti - ntchito "zelf deponeren jaarrekening" - yomwe ikugwira ntchito kuyambira 2014. Ubwino wa izi ntchito ndikuti munthu sangachite kugula mapulogalamu omwe ndi "SBR". Mabizinesi apakatikati adzafunika kuti apereke ziwonetsero zachuma kudzera pa SBR kuyambira chaka cha 2017 mtsogolo. Komanso kwa mabizinesi awa, ntchito yapaintaneti, yosakhalitsa ("opstellen jaarrekening") idzayambitsidwa. Kudzera mu ntchito imeneyi, mabizinesi apakatikati amatha kulemba ziganizo zawozawo mwanjira ya XBRL. Pambuyo pake izi zitha kutumizidwa kudzera pa intaneti ("Digipoort"). Izi zikutanthauza kuti kampaniyi siyofunika kugula pulogalamu ya SBR yogwirizana nthawi yomweyo. Ntchitoyi idzakhala ya kanthawi kochepa chabe ndipo ilanda zaka zisanu, kuyambira pa 2017. Palibe chifukwa choti mabizinesi akuluakulu ndi magulu apakatikati azitha kupereka mafayilo azachuma kudzera ku SBR panobe. Izi ndichifukwa choti mabizinesi awa ayenera kuthana ndi zovuta zovuta kwambiri. Chiyembekezo ndikuti mabizinesi awa adzakhala ndi mwayi wosankha pakati pa kusefera kudzera pa SBR kapena kusefa mwa mtundu wina wa ku Europe kuyambira 2019 kupita m'tsogolo.
Palibe malamulo popanda okhawo
Lamulo silikhala lamulo ngati pakanapanda zosankha zina. Awiri, kukhala olondola. Malamulo atsopano okhudzana ndi kusefedwa kwa ndalama zaboma sagwira ntchito mabungwe amilandu ndi makampani omwe ali ndi ofesi yolembetsedwa kunja kwa Netherlands, kuti, pamaziko a Handelsregisterbesluit 2008 (Commerce Register Resolution 2008), ali ndi udindo wopereka zikalata zachuma ku Chamber of Commerce, kufikira komanso momwe malembo awa ayenera kufotokozedwera m'dziko la ofesi yolembetsa. Kupatula kwachiwiri kumapangidwa kwa omwe amapereka monga momwe amafotokozedwera m'nkhani 1: 1 ya Wft (Financial Supervision Act) ndi othandizira omwe amapereka, ngati awa akhoza kudzipereka okha. Wopereka ndi aliyense amene akufuna kupereka zotetezeka kapena akufuna kupereka zotetezeka.
Zina chidwi
Komabe, sichoncho. Mabungwe amilandu pawokha ayenera kusamalira zina zowonjezera pakufunika. Chimodzi mwazinthu izi ndichakuti bungwe lalamulo lidzakhalabe ndi udindo wolemba ndalama zomwe zikugwirizana ndi malamulo. Pakati pa ena, izi zikutanthauza kuti ndalama zomwe azinena ziyenera kupangitsa kuti munthu athe kuwunika moyenera bizinesi yovomerezeka. Chifukwa chake ndimalangiza kampani iliyonse kuti isanthule zonse zomwe zalembedwazi asanaziponye nthawi zonse. Pomaliza, samalirani kwambiri kuti kukana kuyika mafayilo amtunduwu momwe afotokozedwera, kumakhala chifukwa chokhazikitsidwa ndi Wet op de Economische Delicten (Economic Offense Act). M'malo mopepuka, zatsimikiziridwa kuti ndalama zomwe zidapangidwa kudzera mu njira ya SBR, zitha kugwiritsidwa ntchito ndi msonkhano wa olowa nawo kukhazikitsa izi. Maakaunti amathanso kuwerengedwa ndi owerengera ndalama malinga ndi nkhani yachiwiri: 2 ya Dutch Civil Code.
Kutsiliza
Ndi kukhazikitsidwa kwa lamuloli pakufayidwa kwamagetsi mu ma regista azamalonda ndi Dongosolo Logwirizana, boma lawonetsa gawo labwino. Zotsatira zake, zikhala zofunikira kuti mabizinesi ang'onoang'ono komanso apakatikati azisungitsa ndalama zamagetsi kuyambira pazaka za 2016 ndi 2017, pokhapokha kampaniyo ikadapanda mwayi wina uliwonse. Zabwino zake ndizambiri. Komabe, ndikulangizani makampani onse kuti azisungabe chifukwa maudindo ake omaliza amakhalabe ndi omwe amakakamizidwa kuti azikapanga mafayilo okha komanso ngati wotsogolera kampani, simukufuna kusiyidwa kuti muchite zotsatirapo zake.
Lumikizanani
Ngati mungakhale ndi mafunso ena kapena ndemanga mukatha kuwerenga nkhaniyi, omasuka kulumikizana ndi Mr. Maxim Hodak, woweruza milandu ku Law & More kudzera pa maxim.hodak@lawandmore.nl kapena Mr. Tom Meevis, loya wa ku Law & More kudzera tom.meevis@lawandmore.nl kapena tiimbireni pa + 31 (0) 40-3690680.
