The Federal Public Revenue Administration (AFIP) decided to adjust and carry out Modifications to the fiscal controllers regime by general resolution 3953.
In this regard, the rule published in the Official Gazette on Friday (11.11.2016) provides for modifying the information regime that must be completed by those subjects required to use new technology tax controllers as well as who choose the same as optional way.
The modification consists of remove the obligation to report el weekly summary of operations ordered by products.
However, it remains in full swing validity the obligation of submit weekly the following data:
a) Report of Summary of totals, for the corresponding weekly period.
b) Report of electronic duplicates of receipts Class “A”, “A with legend” and “M” issued, for the corresponding weekly period.
On the other hand, the obligation for taxpayers who use “old technology” equipment to report, as a matter of course, is maintained. sworn declaration, the summary of the monthly operations generated, although the date from which it will come into effect will be set by the AFIP in due course.
The information regimes cited must be presented through the online service called “Presentation of Affidavits and Payments – Tax Controllers”.
On the other hand, the Blog Contadores en Interacción explains that the period until which old technology equipment can be sold has been modified:
- Before: up to 18 months from the publication of the general resolution that approves at least one equipment from two different supplier companies of the new technology equipment.
- Now up to 18 months from the date of publication of the general resolution that determines the must usage of “new technology” equipment. Same term will be considered for the possibility of sale between individuals of equipment classified as “old technology.”
It is also provided that it shall be process the cancellation from the “Fiscal Controller” when the technician informs him that, due to a hardware failure, it is necessary and essential to delete the information generated during the work day.
You can then process a new tax increase for the same equipment, with a different point of sale than those already used and the numbering of the receipts will start from the unit.
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