In Argentina General Resolution 3819 was published in the Official Gazette on 17 December 2015. The Resolution abolishes the Income Tax and Net Worth Tax surcharges (Percepción) enacted by General Resolution 3450 and General Resolution 3583. This new Resolution became effective from its publication date in the Official Gazette.
Additionally General Resolution 3819 establishes a new surcharge of 5% on the provision of foreign travel services when payment is made in cash and the tax will be collected by the travel agents and transport companies. The surcharge will be considered as a payment on account of the Income Tax and/or Net Worth Tax of the acquirers.