Income tax surcharge on the export customs value

General Resolution 3,577 of the tax administration (AFIP), published in the Official Gazette of 7 January 2014 and effective from that date, establishes an income tax surcharge (percepción) on exports when the country of destination of goods is different from the jurisdiction where the invoiced party is domiciled, resident or located.
The surcharge is levied at the general rate of 0.5%, and at the increased rate of 2% when the buyer is domiciled in a "non-cooperative" jurisdiction.
The taxable b…