According to the provisions of Article 45 G.R. AFIP 4717/2020, as amended and supplemented, the Master Report must be filed by taxpayers until the twelfth month following the month of closing, according to the termination of the CUIT (Clave Única de Identificación Tributaria – Unique Taxpayer Identification Code).
Those multinational groups with a turnover of more than 4 billion pesos must file the “Master File,” and it must be signed by the legal representative of the taxpayer or responsible party and must be filed by entering the tax code in the web portal: www.afip.gob.ar.
In this sense, the AFIP has established the sending of notices for failure to file the Master Report to combat evasion of transfer pricing obligations. This means a warning for non-compliance since the AFIP detects when you are not up to date in this presentation.
Source: AFIP 11/02/22