Sorry, my question is I want to rent an apartment, however owner is agreed to sign an agreement but he says , he is not gonna give me receipt of rent. As I understood Rent is not taxable for me, hence I want to know do I need those receipt to prove that i used the money to pay rent or it is not required.
Your question makes no sense to a US citizen- so I ask, again, what country do you pay taxes to?
"Rent is not taxable" - what do you mean?
if YOU are paying the rent, who, exactly makes you pay a tax on that rent?
or are you trying to say that in whatever country you live in, your rent is deductilbe from your taxes? Which is very different from being "not taxable".
Generally, in accounting terms, INCOME is taxable.
Expenses are either deductible, or they are not, depending on country and tax status.
Regardless, most individual landlords in Argentina prefer not to give receipts, because they are not declaring all of THEIR income to the government, to avoid paying taxes on it.
Bigger buildings with single owners are rare here, unlike in other countries.
Some landlords will give you a receipt, if you ask.
Some countries will allow you to deduct a legally deductible rent payment even without a monthly receipt. Some wont.
More info would be needed to give a reasonable answer, and you have given us almost no info