02/25/2021 7:16 AM
Clarín.com
Economy
Updated 02/25/2021 7:16 AM
Last week the Federal Administration of Public Revenues (AFIP) regulated the regime of registration of real estate rental contracts of Law 27,551.
Accountants ask the collecting body for more time to present contracts that have a registration deadline of April 15, for contracts in force as of March 1.
In a note sent to the AFIP, the Professional Council of Economic Sciences stated that
"the term to register the contracts in force
as of March 1
is very limited
, with the deadline being April 15", given that "the Web service "Registry of Real Estate Locations - RELI - CONTRIBUYENTE" ".
"For this reason, it is requested to extend the term until August 30,"
the accountants stated in a letter signed by the president of the Council, Dr. Gabriela Russo.
In this sense, they warned that the proposal to postpone the registration deadline for 60 days,
"does not harm the collection
.
"
Another point they raised was the possibility of
unifying the procedure "to avoid duplication of tasks and optimize working time"
, since "this regime does not exempt the duty to declare contracts through the Simplified Agricultural Information System ( SISA) ", which -as they explained-" implies for the taxpayer to provide information with similar characteristics on two occasions ".
In the note, it is also requested to clarify what documentation must be attached at the time of filing the regime in the supposed cases in which there is no written lease contract;
where the only support is the issuance of an invoice or receipt.
Finally, regarding the cases of conclusion of the contract prior to the signed date, "we ask that it be clarified whether this situation should be reported by the modification modality or a service for early cancellation will be implemented."
