Robotic process automation (or RPA) is a form of business process automation technology based on metaphorical software robots (bots) or on artificial intelligence (AI)/digital workers. It can be „attended” (by the user), not attended or semi-attended.

Robotic Desktop Automation is a software class that is used to automate activities performed on a single workstation. In the course of the activities performed by the robot, it can, if necessary, give control to the person supervising a given workstation – so that he/she can make a decision that requires experience and intelligence.

In our case we have as many work-stations as employees and as many processes as employees multiplied by clients. And each one is different. RPA can be compared to a heavy and very expensive harvester which is no good for lawn mowing in the city where every garden is different. That’s when RDA comes into play.

What tools do we use?

When we use corporate software from Microsoft, the best and most effective tool in our BPO line of financial and payroll accounting is the Microsoft Excel environment. For simple transformations, the Power Query is enough. However, when the processes are very or extremely complex and require constant control, mapping and comparison of accounts as well as supplementing values on the basis of dynamically changing data, we have to use the so-called “macros”, or Visual Basic for Applications (VBA). Macros are not, as some might think, a tool for colouring cells. It is the full-time programming language of Excel and other Office programs that can take over the control of any Windows devices (yes, even mouse and keyboard) and work for you.

How can we utilize it?

INTERNATIONALE CLIENTS

In 2020, we built two extensive applications that are semi-attended by the user for our inter-national client which hires out e-scooters in many cities in Europe. The user’s activity is limited to indicating the source files in the folders. The application is able to perform very complex accounting activities for more than 50,000 invoices and give a flawless balancing report ready to upload or send in about 10 minutes. Consequently, the accounting team in Portugal has gained much more than just time. The process for the same client in Paris is an application, which was not as extensive as the previous one. Another added benefit is the increased international cooperation with the client.

COVID-19

VBA comes in handy fighting corona virus? In Kiev, Ukraine, because of the Coronavirus, there is a requirement for each employee to fill in the table received from HR on a daily basis. Day after day. And there are several dozen people. Then, on the basis of individual files, a combined report is made, which must be flawless and sent back. Otherwise, someone may not go into quarantine and infect others. Every single day.

At one of our clients in Kiev, the creation of the weekly protocols of the contact persons in the office could be considerably shortened through the use of VBA: „It is very important for those employees who visit the office more than once a week. We expect 35-45 people to use this macro-file soon. The estimated percentage of speedup is approximately 90 per cent. The estimated real total time saved is 11 hours per week. So it is 44 hours in a month for our office. The accountants and lawyers in Ukraine often have a lot of urgent tasks and these saved hours are very significant for us.”

Engage clients in automation processes

Creating automations for our needs is great, but it is even better if we can directly involve the customer in this process. The advantages of this approach are incredible. One of our clients was involved in the automation process and thanks to this cooperation and several mutual teleconferences (agile sprints); it was possible to create a list of requirements for two different applications that allow connecting different systems together. The time saved is the one result, but relations with the client have been further strengthened in the process too.

Conclusion

Robotic Desktop Automation (RDA) is well suited for fast, accurate results and is not nearly as expensive as RPA robots, which require continuous maintenance by expensive, external companies.

The advantages are obvious:

• Time saving,
• stress reduction,
• promotion of communication,
• more time left over for improvement processes.

Following the end of the Brexit transition period on 31 December 2020, whilst EU citizens who successfully apply to the EU Settlement Scheme by 30 June 2021 will be able to continue living and working in the UK¹ after 30 June 2021, any lengthy absences from the UK during the preceding five years “continuous residence” period, even when holding pre-settled status, could put their future settled status in jeopardy. 

Continuous qualifying period

It is established knowledge that EU citizens and their family members will qualify for settled status after completing “a continuous qualifying period” of five years’ residence in the UK. Those living in the UK for less than five years qualify for pre-settled status instead and can apply to change this to settled status once they have five years’ continuous residence.

 
A “continuous qualifying period” is defined in Annex 1 of the Appendix EU of the Immigration Rules as a period of residence that began before 11pm (GMT) on 31 December 2020 and which has not been broken by one of the following:
1. Absence(s) from the UK exceeding a total of six months in any 12-month period (subject to some exceptions discussed below);

 
2. A prison sentence; or

 
3. A deportation, exclusion or removal decision or order.

  
The exceptions referred to in the first point above are:

• one period of absence abroad of up to 12 months for an important reason (for example, childbirth, serious illness, study, vocational training or an overseas work posting);
• compulsory military service abroad of any length;
• time spent abroad as a Crown servant, or as the family member of a Crown servant; or
• time spent abroad in the armed forces, or as the family member of someone in the armed forces

Absences

Key points to note regarding absences are, firstly, that the wording is plural: “absence(s)”, meaning that the six-month cap is not limited to a single period outside the UK but can also comprise the total length of a multiple shorter trips.

 
The rules also refer to absence(s) during “any 12-month period”, meaning that this is not restricted to a calendar year, rather it is any rolling 12-month period. Further, it should be noted that these are examples only and the list is not exhaustive. There have been indications from the Home Office that longer absences related to the coronavirus pandemic may also be permitted to fall within this exception.

Exceeding the six-month absence

Absence(s) of more than six months that do not fall within one of the exceptions will break a person’s “continuous qualifying period”. If, following the absence(s), the individual retuned to the UK before 11pm on 31 December 2020, this would have reset their “settled status clock” and they would have started the five year period again from the date they returned to the UK. They will have to re-apply for pre-settled status by 30 June 2021 and, as such, their right to upgrade to settled status later will be preserved.

 
However, if someone with pre-settled status exceeded the permitted absence and returned or returns to the UK after 11pm on 31 December 2020, they will be unable to restart the five year continuous qualifying period at all, due to how the continuous qualifying period is defined in the Immigration Rules (i.e. that it began before 11pm on 31 December 2020). If such individuals intend to stay in the UK after their pre-settled status expires and they cannot rely on one of the exceptions set out above, they will need to look at applying for a visa under the UK’s new points-based immigration system instead.

 
It should be noted that pre-settled status is only lost through two years of absence from the UK rather than six months, so this issue only affects those who intend to stay in the UK indefinitely and to apply for settled status after the expiration of their pre-settled status.

 
As such, lengthy absence(s) during the continuous qualifying period may not prohibit an individual staying in the UK indefinitely, but the reasons for such absences and the dates of the same need to be carefully analysed so that the risks are fully appreciated and to determine the best way forward. 

[¹] All references to “the UK” also include the Channel Islands and the Isle of Man.

While, the Goods and Services Tax (‘GST’) ecosystem is designed to ensure smooth automated compliances and filing process covering inter alia electronic records, e-filing, online payment, submission of forms, letters, etc., one cannot deny the bumpy ride we have had so far with the GST Network.

The Government has published this Tuesday an action plan containing a set of measures to promote the digital transition of the economy, society, and Public Administration.

The Government has published this Tuesday an action plan containing a set of measures to promote the digital transition of the economy, society, and Public Administration.

In our last article about the Corporate Social Credit System (“SCS”) we summarized the current situation and information from a neutral perspective. In the following article we would like to provide recommendations on how to avoid penalties by the authorities in the first place and on how to prevent any damages against your company or brand.

On May 22, 2019, the Chinese Ministry of Finance and the State Administration of Tax jointly published the continuation of tax preferential policy for software and integrated circuit industries.

On 23 April 2019, the Standing Committee of the National People’s Congress passed the fourth amendment to the Trademark Law of the People’s Republic of China (hereinafter referred to as “TML”), which will be effective upon 1 November 2019.

On 28 June 2019, the Income Tax (Restriction on Deductibility of Interest) Rules 2019 were gazetted to implement the Earnings Stripping Rules (ESR) under Section 140C of the Income Tax Act 1967 (ITA) which has first been announced during the presentation of the 2019 Budget to the parliament.

Generally, a restriction on deductibility of interest should prevent an excessive debt financing and the possibility of income shifting through it. We provide you a general overview of the new Earnings Stripping Rules, which came into operation on 1 July 2019. 
 

E-Social is created to unify in a single system the collection of information by storing them in a Virtual National Environment, in order to allow the participating agencies of the project to use such information for e.g. social security or for the calculation of taxes and social charges.