This is the most clever (and moving) advertisement of the year.

On the same day the federal government has announced a review of Australia’s organ donation system, this advertisement from Argentina is going viral.

‘The Man & The Dog’ was comissioned by one of Argentina’s top donor organisations and encourages people to become organ donors.

The minute-and-a-half ad tells the story of an elderly man and his inseparable companion.

When the man appears to have a heart attack, the dog loyally follows him to the hospital but the workers keep him outside. The dog waits outside for his owner … and you’ll have to watch the video to see the ending.

Watch the video below, post continues after.

The video has had over 3 million views since it was uploaded on Friday.

The ad comes on the same day that David ‘Kochie’ Koch resigned as Chairman of the Organ and Tissue Authority Advisory Council in protest over the Government’s handling of a review into organ donation.

Watch the video below. Post continues after video.

“You didn’t even ring me as chairman of the Advisory Council to get my view or even tell me it’s coming,” he said.

This also ad highlights news that the Federal Government has ordered a review of the Australia’s organ donation system

The ABC reports …

The Federal Government has ordered a review of the nation’s organ donation system, saying about $250 million in recent investment has not led to the intended rise in transplant numbers.

In 2008, the Rudd government set a goal for Australia to become a world leader in the field.

The Government said the number of people whose organs were donated when they died was 12.1 per million people in 2008.

That figure only rose to 16.1 per million last year.

"Both Coalition and Labor federal governments have made a significant investment in improving Australia's organ transplant rate," the Assistant Health Minister Fiona Nash said.

"However, organ transplant rates have not increased as quickly as intended.

"We're seeing relatively slow progress over the last six years. I have had some concerns and thought we needed to have a look at this."

More than 1,100 people received an organ nationally last year — far fewer than the number of Australians needing a transplant.

The Ernst and Young review of the donation and transplantation program will start next month and focus on the Organ and Tissue Authority.

Families vetoing donation decisions

The power that families have to veto their dead relative's wishes will also come under scrutiny.

The Government said most Australians registered to donate their organs, but this wish was overturned on 37 per cent of occasions.

"I'm concerned that when people have made the decision to donate ... [families] make the decision that is against the wishes of the person that has decided to donate," Senator Nash said, acknowledging the question comes at a difficult time for families.

"We need to look at that circumstance, look at why that's occurring, and that will be part of the review."

Like this? You may also enjoy ...

A son helps his mum find love with a glorious viral video.

Why these particular puzzles have gone viral.

WATCH: Possibly the most rockin’ headmaster on earth!