Surcharge
An additional charge imposed because of late payment, non-compliance or another event specified by law or contract.
Related terms
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Penalties
Financial charges imposed for failing to meet legal, tax, regulatory or contractual requirements.
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Late-payment penalty
A penalty imposed when tax or another regulated payment is made after the required deadline.
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Tax debt
Tax, interest, penalties or other amounts owed to a tax authority and not paid by the due date.
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