Tax on Certain Foreign Currency Transactions (“PAIS Tax”)

 

We would like to inform our passengers that, pursuant to subsection e) of section 35 of Law No. 27541, as from December 23, 2019, an emergency tax was created for the term of five (5) fiscal periods, applicable to certain transactions, including the purchase of international air transportation services, throughout the Argentine territory.

In compliance with General Resolution No. 4659/2020 issued by the Argentine Internal Revenue Service (AFIP) (the "Resolution"), we further inform our passengers that said tax, officially called "Tax for an Inclusive and Supportive Argentina” (PAIS Tax) will be collected under code O5, which appears on the air ticket under the expression "PAIS TAX".

Lastly, we inform that, according to the Transitional Provision, section 13 of AFIP's General Resolution No. 4659/2020, published on the Official Gazette on January 7, 2020, passengers who have not paid the corresponding tax since the entry into force of the law must pay it directly by creating an electronic payment form (VEP) through AFIP's website. The tax will be considered timely paid provided that payment is made up to, and including, January 20, 2020.