On 3 December 2013, the government of Argentina via General Resolution No. 3550/2013 , expanded the scope of the reverse withholding surcharge applicable to certain purchases of goods and services outside of Argentina, to include the purchase of foreign currency for travel and tourism purposes.
 
This resolution additionally increased the overall withholding surcharge rate from 20% to 35%.
 
Furthermore, this Resolution also denotes that the surcharge applies to: 

• Purchases made by Argentine residents, using credit or debit cards issued in Argentina, of goods or services outside of the country;
• Purchases made in foreign currency through websites or internet connections;
• Purchases of services abroad hired through Argentine travel agencies; 
• Purchases of passenger transportation services to foreign destinations by land, air, and water.