Haluatko tietää, mitä työni on? oikeuden, tilintarkastus...

April 8th 2015, Helsinki

Haluatko tietää, mitä työni on?

No, voin kertoa teille, että olen töissä aiheista

kuten liiketoiminnan raportointiin, ohjelmistojen kehittäminen, varmuus, kirjanpito, hallinto- ja vero-

oikeuden, tilintarkastus, julkinen avain infrastruktuurit,

monisivuinen alustoja, XBRL, taksonomiat liiketoimintaprosessien mallintaminen ja julkisen ja

yksityisen sektorin yhteistyö , .... mutta tämä

ei ole täydellinen lista. Joten

mitä sinä teet?

January 27th 2015, Sundsvall

Du vill veta vad mitt jobb är? Tja, jag kan säga att jag jobbar på som affärsrapportering, mjukvaruutveckling, försäkran, bokföring, administration och

skatterätt, revision, Public Key Infra, mångsidiga plattformar, XBRL, taxonomier, affärsmodeller, offentlig-privat samverkan ämnen , .... men

detta är inte en fullständig lista.

Så vad gör man?

Standard Business Reporting in the Netherlands Frans Hietbrink Strategic Advisor SBR/XBRL

Netherlands Tax and Customs Administration

Jeroen van Hulten Manager

Logius


Receiving party 3

Receiving party 2

Receiving party 1

Intermediairy

Bu

sin

ess

Chain

Data

Processes

Technology

Reporting chain


Standard Business Reporting

• Governance and Standards are key success factors for SBR

• Vision and Goals are key drivers for how to organize


Multi Domain Approach

Governance

Process, Data, Technology

Standardization

Efficiency + Transparency

Reuse

SBR program: designed to address a key issue


Data Technology Processes

Other countries

SBR vs. XBRL – key differences

XBRL

XBRL

NTA NT

Arch.

Public + private (governance)

DigiPoort WUS, etc

Taxo

Imposed by individual regulator

Different taxonomies, even within countries

XBRL, but no pre-defined process standards

Various portals, ports, protocols for submitting messages

NT(A) = Netherlands Taxonomy (Architecture) WUS = WSDL/UDDI/SOAP: communication standards


Paradigms used in eGovernment

From market/civilians to government

Report once Use many:

• Business Register

• Income Register

• Register of persons

Store once Report Many

• SBR



Report once Use many Finnish

concept?


Store once Report many

Employee Benefit

Agile minds

Banking

Agriculture & food

Healthcare

Education Public housing

Intra-government

SBR program: designed to address a key issue


GAAP opbouw schema’s

Tax Administration

Chamber of Commerce


RCA: Referential Chart of Accounts


Source Document

Administration

Reports

SBR CoC

SBR Tax

SBR CBS

SBR Bank

NT Entry points

BT Entry points

XAS

XAF

SBR

RCA

Mapping RCA to SBR


SBR Program: involved parties: background

P = Personnel I = suppliers of PKI B = Bookkeeping R = Reporting (annual accounts) T = Tax


Receiving party 3

Receiving party 2

Receiving party 1

Intermediairy

Bu

sin

ess

Chain

Data

Processes

Technology

Reporting chain


Receiving party 3

Receiving party 2

Tax Administration

Intermediairy

Bu

sin

ess

Chain

Data

Processes

Technology

600.000 companies

80% of Corporate Income Tax

12.000 administrative service providers

200 softwaresuppliers

10 million Tax Demand Forms 2015

Reporting chain: Tax filing


Mandating tax-filing (using XBRL)

Mandating Filing

• everyone

Mandating Electronic Filing

• enterprises

• web-application

• proprietary gateway (BAPI) and XML

Mandating XBRL Filing (Standard Business Reporting - SBR)

• shared gateway (Digipoort) and XBRL


Maintenance of Taxonomy

Taxonomy has to be maintained because of:

• changes in data-demand (legislation, policy etc)

• changes in architecture

Timeline 01-04-20xx NTA published

NT-alpha-generic published

Data-demand (Tax) frozen

01-07-20xx NT-alpha-Tax published

01-10-20xx NT-alpha-2-Tax published

01-11-20xx NT-beta (Tax, CoC, CBS) published

01-12-20xx NT-final published

31-12-20xx NT-final in production


Received by the Tax Administration using SBR

2015 =Q1


Year 2008 2009 2010 2011 2012 2013 2014 2015

VAT 2.784 7.452 19.117 86.759 168.932 337.523 2.441.669 811.433

Sup-VAT 850

ICT 0 13 0 525 9.229 33.446 194.752 61.445

CIT 0 47 359 354 1.059 328.667 572.649 129.890

IT 0 0 0 3 255 2.781.205 3.512.474 1.190.788

PR-CIT 0 0 0 0 0 13.641 77.225 38.310

PR-IT 0 0 0 0 0 49.751 234.919 123.333

Ext. request 0 0 0 0 0 1.733 603.955 223.501

Wages Tax 81

Allowances 16.528 55.116

Total 2.784 7.512 19.476 87.641 179.475 3.545.966 7.654.171 2.634.747

Sent by the Tax Administration using SBR

2015 = Q1


Year 2013 2014 2015

Pre-filled (C)IT 98

C-TDF-IT 28.120 1.809.441 1.251.207

C-TDF-CIT 1.569 251.131 263.076

C-TDF-VAT 0 81.567 66.872

Total 29.689 2.142.139 1.581.253

Requests 2015-03

Pre-filled IT'14 1.588

C-TDF-IT '12 784.388

C-TDF-IT ,13 1.646.331

C-TDF-IT '14 1.814.532

C-TDF-IT '15 1.754.765

C-TDF-CIT '12 194.560

C-TDF-CIT '13 379.268

C-TDF-CIT '14 435.588

C-TDF-CIT '15 427.824

C-TDF-VAT'15 166.977

SBR-reports

VAT: Vaule Added Tax Return Form

Sup-VAT: supplementary filing of VAT

ICT: filing of Intra Communautary Transactions

CIT: filing of Corporate Income Tax Return Form

IT: filing of Income Tax Return Form

PR-CIT: Provisional (assesment) Tax Return Form Corp.Inc. Tax

PR-IT: Provisional (assesment) Tax Return Form .Inc. Tax

Ext. request (extra): forms meaning to extend the time of filing

Wages

Allowances


Receiving party 3

Chamber of

Commerce

Receiving party 1

Intermediairy

Bu

sin

ess

Chain

Data

Processes

Technology

600.000 companies

99% of annual reports

12.000 administrative service providers

300 softwaresuppliers

600.000 annual reports in 2017

Reporting chain: Annual reports


Book 2, Netherlands Civil Code (NCC)

DAS – Industry specific

Dutch Accounting Standards

(DAS) - Core Common practice

Company extensions

Dutch GAAP


NBA: assurance

Banks

Annual account in XBRL

Chambers of comm.

Tax adm.

Digital signature

of enterprise

audit statement in XBRL

Digital signature

of CPA


NBA: assurance


XBRL/SBR Annual

Accounts

XBRL/SBR Auditors Report

Validation

Normative Presentation

Annual Accounts (equivalent to

paper)

Auditors Report (equivalent to

paper)


NBA: assurance

Companies

• Draft SBR annual accounts

• Issue SBR annual accounts

Auditors

• Audit SBR annual accounts

• Draft and issue SBR auditor reports

Users

• Render SBR annual accounts

• Render SBR auditor reports

Toolin

g

Received by Chambers of Commerce using SBR

2015 = Q1


Year 2008 2009 2010 2011 2012 2013 2014 2015

System to system 0 410 1.581 3.430 7.497 27.686 93.646 37.222

Portal 0 0 0 0 0 0 13.891 8.474

Total 0 410 1.581 3.430 7.497 27.686 107.537 45.696

Banks: credit reports

Entrepeneurs

Intermediairies

Portal S2S

Gateway

Gateway which receives and validates reports and sends them to the banks

New

Existing


SBR: business case


Ministry of education (OCW): a digital world

Dutch Gaap

Extra rules for this sector


Annual account (Dutch Gaap +)

A Profile of the organisation B Governance C Policy, activities, results D Annual account E Additional information

Unstructured High reliability

Structured Low reliability

Possible descripancies


Ministry of health care: a mixed world

Implementing SBR in additional reporting chains

Reporting Chain Reengineering Methodology:

• coherent set of phases, activities, instruments, go/no-go decision points

• substantive guides

used

• to facilitate step-by-step decision making

• to promote a controlled implementation

• to minimise risks along the way in areas such as IT implementation, organisational change, ac-ceptance and financing

Phases

• exploration, analysis and redesign, experimentation, scaling up


Implementation: phases


SBR: Challenges in the Netherlands


SBR-NL challenges:

• working in a competitive market

• seeking the buy-in of organizations

involved (public & private sector)

• getting the market to actually start using

SBR

SBR-NL: seeking co-operation:

• on issues that have deep impact for

business- and government processes

• on issues that were not understood by

many

• Therefore: Development & Dissemination

of Knowledge is key topic

Agendasetting Uninformedoptimism

Informedpessimism

Informedoptimism

RealisationTime

OptimismPhases in the process

Pessimism

SBR: An easy approach? Definitely not


• Coalition of the willing is never easy

• It takes a strong vision and shared purpose to get the right results

• The shared purpose drives which stakeholders need to be at the table

• Representatives from stakeholders need to be at the right level

• How to manage a multi domain program?

• Change and investments for many stakeholders need to be

synchronized to be effective

• Timing is everything : the impact of a filing mandate

Challenging the chain


• Describes SBR from challenge to solution

• Contains insights from specialists and academics

• Examplifies paradigms shifts necessary for large scale public-private IT programmes

• Pre-release:

• Website: www.sbr-nl.nl/challengingthechain

• Email: [email protected]

• Twitter: #SBR_nl

• Release:

• Available end of May after formal presentation

Haluatko tietää, mitä työni on? oikeuden, tilintarkastus...

Documents

Transcript of Haluatko tietää, mitä työni on? oikeuden, tilintarkastus...