IVA SIRE Perceptions

According to the resolution published on July 7th 2019 effective as off October 1st 2019, extended and modified in subsequent resolutions, the last one, RG4938 on March 1st 2021, consists of four articles that obliges the Withholding and/or Perception Agents of the Value Added Tax regime, a Report with a tax code through the AFIP website, “Comprehensive Electronic Withholding System, (SIRE)”, as specified in its Annex I and to issue the corresponding Withholding and/or Receipt Certificates, as provided in its Annex II.

The objective of the SIRE is to issue Retention and Perception Certificates online for the different regimes, allowing their control and monitoring in gradual replacement of the SICORE.

Reachment

Annex I

It provides that the data upload can be individual or in Batch with a TXT file.

Te corresponding specifications for Batch loading of form F.2005, “IVA Withholding/Perception Certificate” has been published, together with forms F.2003 and F.2004 corresponding to the Social Security and Earnings regimes – Foreign Beneficiaries, in force since 2015, when the SIRE was created.

Issuance of three types of certificates; where de AFIP, according to the type of voucher that is reported, will generate the legal number.

• Withholding/Perception Certificate, in the presence of invoices, debit notes or receipts.
• Withholding/Perception Certificate Generate by Credit Note, in presence of vouchers of Credit Notes.

  It has de particularities of presenting negative amounts and requestings the legal Number of the Withholding/Perceptions Certificate of the related voucher.

• Anulation Certificate, is issued when wanting to modify protected data.

The IVA Perceptions, a Global certificate may be generated, grouping in F-2005 tose corresponding to the same regime, taxable person and fortnightly period.

Annex II

Formats to print from the AFIP portal or Web Service of each type of Withholding Certificate.

The recently incorporated ones are the F.2005 referring to IVA.

Oracle JD Edwards Requqeriments

Only in 9.2 plataform

Require instalation of the ESU JN16918 (expansion of the Issuing Center and Types of Vouchers)

Require instalation of the ESU JN17612 that it’s has new objects of the ESU JN17743.

In March 2020 Oracle released the ESU JN17743 with the incorporation of generation of a txt archive with the characteristics about F.2005, changes in the processes about SICORE y SIRE, desincorporating IVA withholdings and perceptions of the first and incorporating it to the second.

Oracle JD Edwards Solution

The instalation of the ESU incorporated the menu G76A3730 that generates the TXT of F.2005 “IVA Retentions/Perceptions”.

The provider must obtain their certificate of access with a fiscal key to the AFIP web.