How to run an SBR Program Frans Hietbrink Strategic Advisor SBR/XBRL Netherlands Tax and Customs Administration
Agenda 1. Standard Business Reporting 2. SBR Standardisation 3. SBR Governance 4. SBR Development 5. SBR Execution
Standard Business Reporting 1. Standardise entire reporting chains: data (taxonomy), processes (interaction) and technology (XBRL, WUS) 2. Goal is reduction of administrative burden 3. SBR replaces all paper-based filings 4. Public/private program multi-domain approach central government coördinates private sector involved at all levels of decision making government agencies and private sector responsible for execution
Multi-domain approach Public domain - Tax Administration: - (C)IT - VAT - Allowances - Chambers of Commerce - Bureau for Statistics - Other information chains: - Heailth - Education Private domain - Banks - Audit Firms/Tax Consultants - Software Developers
Layers of standardization 1. Data and Technology XBRL 2.1 + ISO standards (countries, currencies) Netherlands Taxonomy Architecture Dutch Taxonomy ( + Banking Tax. + Education Tax. +...) 2. Processes and Technology SOAP, XAdES Netherlands Process Architecture interaction patterns using webservices validation procedures Digipoort (gateway)
P = Personnel I = suppliers of PKI B = Bookkeeping R = Reporting (annual accounts) T = Tax T Tax CoC T
Governance 1. Rigid to guarantee stability of coöperation and architecture SBR Council: High level representatives of business and government / Strategic decision making SBR Platform: Representatives of business community and government Hands-on experience / Constantly generating issues that may block the uptake of SBR SBR Expert groups: Bringing together all available expertise in the Netherlands (and from outside, if needed) Finding solution for the issues 2. Flexible to guarantee adaptivity in case of new (different) chains or problems Taskforce Assurance Taskforce Private extensions Using existing public/private governances (between Tax Administrations and Tax conslutants or Tax-software-developers)
SBR Developement and execution 1. SBR Program office coördinates 2. SBR Projects develope the chain (data and processes) Tax Office Logius: Digipoort (gateway) and Taxonomy Private parties (softwaredevelopers / intermediairies) Program Office 3. Agencies and private parties execute the process Tax Office (supported by Logius) Private parties
SBR Staffing and Finances 1. Central budget SBR Program office Architectural projects Expansion projects 2. Budget from agencies Development of Taxonomy Support of private partners Implementation and execution of an individual chain
SBR Program : Critical aspects: All parties must support the rationale of the (mandatory) program and at least have a reasonable belief that it s possible. Pioneering takes several years. Exact appraisal of market-interest: everybody its own part. Keep it simple. It is already big enough. Joint action. Unite the parties: Collectively felt responsibility and profit. Leave sales if possible to market. Market sells to market. Mandatory as a final, but decisive push, if anything else agrees. The obligation must have a fit within a total framework of a customer-oriented treatment.
SBR Program Management Office: Critical aspects: Independent from all other parties. As much as possible. In word and in deed. Accepted by all other parties on all levels. Support on strategic level. High level of quality off staff knowledge of data, processes (SBR and chain), communication, policymaking, law, etc. Endurance. Flexibility.
CHALLENGING THE CHAIN A comprehensive book about the challenges involved in the transition of information chains. Contains practical information that parties need to have, to apply SBR solutions in its own domain English version available mid September Funded by Logius (so free to download) Created in cooperation with the Technical University of Delft
IT: Income Tax (using XBRL) Since 2009, regarding 2008, obligatory in 2013, regarding 2012 TR: Tax Return Starting 2012, regarding 2011 (request for) Extension of filing, obligatory in 2014, regarding 2013 C-TDF: Copy of Tax Demand Form, obligatory in 2015, regarding 2014 Starting 2012, regarding 2013 PR-IT: Provisional (assesment) Tax Return, obligatory in 2013, regarding 2014 Total Tax Returns: 12 mln Total Tax Returns S2S: 3,5 mln
CIT: Corporate Income Tax (using XBRL) Since 2010, regarding 2009, obligatory in 2013, regarding 2012 TR: Tax Return Starting 2012, regarding 2011 (request for) Extension of filing, obligatory in 2014, regarding 2013 C-TDF: Copy of Tax Demand Form, obligatory in 2015, regarding 2014 Starting 2012, regarding 2013 PR-CIT: Provisional (assesment) Tax Return, obligatory in 2013, regarding 2014 Total Tax Returns: 0,6 mln Total Tax Returns S2S: 0,6 mln
VAT / ICT (using XBRL) Since 2009, regarding 2009, obligatory in 2014, regarding 2014 VAT: Value Added Tax ICT: Intra-Community Transactions Starting 2014, regarding 2014 C-TDF: Copy of Tax Demand Form, obligatory in 2015, regarding 2015 Total VAT-forms: 7 mln Total ICT-forms: 110k Total VAT S2S: 3 mln Total ICT S2S 65k
Received until may 2014: Tax Office Year 2008 2009 2010 2011 2012 2013 2014 VAT 2.784 7.452 19.117 86.759 168.932 337.523 903.798 ICT 0 13 0 525 9.229 33.446 69.967 CIT 0 47 359 354 1.059 328.667 244.737 IT 0 0 0 3 255 2.781.205 2.164.887 PR-CIT 0 0 0 0 0 13.641 52.336 PR-IT 0 0 0 0 0 49.751 132.655 Ext. request 0 0 0 0 0 1.675 569.016 Total 2.784 7.512 19.476 87.641 179.475 3.545.908 4.137.396
Copy of Tax Demand Forms until may 2014 Year 2013 2014 C-TDF-IT 44.170 331.568 requests 387.000 1.853.237 C-TDF-CIT 1.569 43.613 requests 72.000 413.557 Requests May 2014 C-TDF-IT '12 196.566 C-TDF-IT,13 914.698 C-TDF-IT '14 759.664 C-TDF-CIT '12 43.616 C-TDF-CIT '13 191.398 C-TDF-CIT '14 162.729
Received until may 2014: Chamber of Commerce Year 2008 2009 2010 2011 2012 2013 2014 System to system 0 410 1.581 3.430 7.497 27.686 28.580 Portal 0 0 0 0 0 0 2.706 Total 0 410 1.581 3.430 7.497 27.686 31.286