Lamulo lolemba pakompyuta m'mabuku azamalonda: momwe boma limayendera ndi nthawi
Introduction
Kuthandiza makasitomala apadziko lonse omwe ali ndi bizinesi ku Netherlands ndi gawo lazochita zanga zatsiku ndi tsiku. Kupatula apo, Netherlands ndi dziko labwino kuchita bizinesi, koma kuphunzira chilankhulo kapena kuzolowera mabizinesi achi Dutch nthawi zina kumakhala kovuta kwa mabungwe akunja. Choncho, nthawi zambiri anthu amayamikira thandizo. Kuchuluka kwa chithandizo changa kumayambira pakuthandizira ntchito zovuta, kuthandizira kulumikizana ndi akuluakulu achi Dutch.
Posachedwapa, ndinalandira funso kuchokera kwa kasitomala kuti ndifotokoze zomwe zidanenedwa ndendende m'kalata yochokera ku Dutch Chamber of Commerce. Kalata yosavutayi, ngakhale yofunikira komanso yodziwitsa zambiri ikukhudza zachilendo pakulemba zikalata zachuma, zomwe posachedwapa zidzatheka pakompyuta. Kalatayo idabwera chifukwa chofuna kuti boma liziyenda ndi nthawi, kugwiritsa ntchito maubwino akusinthana kwa data pakompyuta ndikukhazikitsa njira yokhazikika yoyendetsera ntchito yomwe imachitika chaka chilichonse.
Ichi ndichifukwa chake malipoti azachuma amayenera kuyikidwa pakompyuta kuyambira chaka chandalama cha 2016 kapena 2017, monga momwe zimayikidwira mu Wet deponering in handelsregisters langs elektronische weg (The Act on the electronic fileing in commercial registers), yomwe idayambitsidwa limodzi ndi Besluit elektronische kutsutsa ma handelsregisters yotsirizirayo ikupereka malamulo owonjezera, atsatanetsatane. Pakamwa kwambiri, koma kodi lamuloli ndi Resolution likukhudza chiyani?
Nthawi ndi tsopano
M'mbuyomu, malipoti azachuma amatha kuikidwa ku Chamber of Commerce pakompyuta komanso pamapepala. Dutch Civil Code ikudziwabe zomwe zimaperekedwa potengera zomwe zasungidwa pamapepala. Pakalipano, njirayi ikhoza kuwonedwa ngati yachikale ndipo ndinadabwa kuti chitukukochi sichinayambe kale. Sikovuta kuganiza kuti kuyika zolemba zandalama pamapepala kumakhala ndi zovuta zambiri poyerekeza ndi kutumiza pakompyuta kwa zikalatazi poyang'ana kuchokera ku mtengo ndi nthawi. T
kuchuluka kwa ndalama za pepala ndi ndalama ndi nthawi yofunikira kuti muyike ziganizo zapachaka pamapepala ndikuzipereka - komanso pamapepala - ku Chamber of Commerce, yomwe iyenera kukonza zikalata zolembedwazi, osatchulanso nthawi ndi ndalama zomwe zimachitika polola wowerengera ndalama kuti alembe kapena kutsimikizira izi (zosakhazikika) zikalata zachuma.
Chifukwa chake, boma lidaganiza zogwiritsa ntchito "SBR" (chidule cha: Standard Business Report), yomwe ndi njira yokhazikika pakompyuta yopangira ndi kutumiza zidziwitso zachuma ndi zikalata, kutengera kabukhu ka data (Dutch Taxonomie). Bukuli lili ndi matanthauzo a data, omwe angagwiritsidwe ntchito popanga zikalata zandalama.
Ubwino wina wa njira ya SBR ndikuti sikuti kungosinthana kwa data pakati pa bungwe ndi Chamber of Commerce kudzakhala kosavuta, koma, chifukwa cha kukhazikika, kusinthanitsa kwa data ndi anthu ena kudzakhala kosavuta. Mabungwe ang'onoang'ono amatha kutumiza kale ziganizo zapachaka pakompyuta pogwiritsa ntchito njira ya SBR kuyambira 2007. Kwa mabizinesi apakatikati ndi akulu kuthekera uku kudayambitsidwa mu 2015.
Ndiye, liti komanso kwa ndani?
Boma linanena momveka bwino kuti yankho la funsoli ndilofanana ndi "zinthu zazikulu". Mabizinesi ang'onoang'ono adzakakamizika kutumiza malipoti azachuma pakompyuta kudzera ku SBR kuyambira chaka chandalama cha 2016 kupita m'tsogolo. M'malo mwake, mabizinesi ang'onoang'ono omwe (amapanga ndi) kutumizira okha zidziwitso zachuma, ali ndi mwayi woyika mawuwo kudzera pa intaneti yaulere - ntchito "zelf deponeren jaarrekening" - yomwe ikugwira ntchito kuyambira 2014.
Ubwino wa ntchitoyi ndikuti munthu sayenera kugula mapulogalamu omwe ndi "SBR-compatible". Mabizinesi apakati adzafunika kutumiza malipoti azachuma kudzera ku SBR kuyambira chaka chandalama cha 2017 kupita m'tsogolo. Komanso kwa mabizinesiwa ntchito zosakhalitsa zapaintaneti (“opstellen jaarrekening”) zidzayambitsidwa. Kudzera muutumikiwu, mabizinesi apakati amatha kulembera okha zikalata zachuma mumtundu wa XBRL. Pambuyo pake mawuwa atha kutumizidwa kudzera pa intaneti ("Digipoort"). Izi zikutanthauza kuti kampaniyo siyenera kugula pulogalamu ya "SBR-compatible" nthawi yomweyo.
Utumikiwu udzakhala wanthawi yochepa ndipo udzagwira pakatha zaka zisanu, kuwerengera kuyambira 2017. Palibe udindo wamalonda akuluakulu ndi magulu apakati pamagulu kuti apereke ndondomeko ya ndalama kudzera mu SBR panobe. Izi ndichifukwa choti mabizinesiwa amayenera kuthana ndi zofunikira zovuta kwambiri. Chiyembekezo ndichakuti mabizinesiwa adzakhala ndi mwayi wosankha pakati pa kusungitsa kudzera ku SBR kapena kulembetsa kudzera mumtundu wina waku Europe kuyambira 2019 kupita mtsogolo.
Palibe malamulo popanda kuchotserapo
Lamulo silingakhale lamulo ngati palibe kuchotserapo. Awiri, kunena ndendende. Malamulo atsopano okhudza kusungidwa kwa zikalata zachuma sagwiritsidwa ntchito ku mabungwe azamalamulo ndi makampani omwe ali ndi ofesi yolembetsedwa kunja kwa Netherlands, kuti, pamaziko a Handelsregisterbesluit 2008 (Commercial Register Resolution 2008), ali ndi udindo wopereka zikalata zachuma ku Chamber of Commerce, momwe ziyenera kulembedwera m'dziko lomwe zikalatazi ziyenera kulembedwa.
Kupatulapo kwachiwiri kumapangidwira opereka monga afotokozedwera m'nkhani 1: 1 ya Wft (Financial Supervision Act) ndi nthambi za omwe amapereka, ngati awa ndi omwe amapereka okha. Wopereka ndi aliyense amene akufuna kupereka zitetezo kapena akufuna kupereka zitetezo.
Mfundo zina zofunika
Komabe, si zokhazo. Mabungwe azamalamulo okha ayenera kuganizira zinthu zina zofunika. Chimodzi mwa zinthuzi ndichakuti bungwe lalamulo lidzakhalabe ndi udindo wopereka malipoti azachuma omwe akugwirizana ndi lamulo . Pakati pa zina, izi zikutanthauza kuti malipoti azachuma ayenera kukhala ndi chidziwitso chokwanira kuti munthu athe kuwunika mokwanira momwe bungwe lalamulo lilili pazachuma.
Chifukwa chake ndikulangiza kampani iliyonse kuti ifufuze mosamala zomwe zili muzolemba zachuma zisanaperekedwe nthawi zonse. Pomaliza, tcherani khutu ku mfundo yoti kukana kuyika ziganizozo m'njira yomwe wanenera, kudzakhala kulakwa pamaziko a Wet op de Economische Delicten (Economic Offense Act). M'malo mwake, zatsimikiziridwa kuti ndondomeko zandalama zomwe zimapangidwa kudzera mu njira ya SBR, zitha kugwiritsidwa ntchito ndi msonkhano wa eni ake kuti akhazikitse mawu awa. Maakauntiwa amathanso kuwerengedwa ndi wowerengera ndalama molingana ndi nkhani 2:393 ya Dutch Civil Code.
Kutsiliza
Ndi kukhazikitsidwa kwa Lamulo lokhudza kusungitsa pakompyuta m'kaundula zamalonda ndi Chigamulo chogwirizana nacho, boma lawonetsa kupita patsogolo kwabwino. Zotsatira zake, zidzakhala zovomerezeka kwa mabizinesi ang'onoang'ono ndi apakatikati kuyika zikalata zachuma pakompyuta kuyambira chaka cha 2016 ndi 2017 motsatana, pokhapokha ngati kampaniyo igwera m'modzi mwazosiyana. Ubwino wake ndi wochuluka. Komabe, ndimalangiza makampani onse kuti asunge malingaliro awo chifukwa udindo womaliza udali wamakampani omwe amakakamizika kupanga mafayilo ndipo ngati wotsogolera kampani, simukufuna kutsala ndi zotsatira zake.
Lumikizanani
Ngati muli ndi mafunso ena kapena ndemanga mutawerenga nkhaniyi, omasuka kulankhulana ndi Mr. Ruby van Kersbergen, woyimira milandu ku Law & More kudzera [imelo ndiotetezedwa] kapena mr. Tom Meevis, loya-wamilandu pa Law & More kudzera [imelo ndiotetezedwa] kapena tiyimbireni pa +31 (0)40-3690680.


