flat-rate surcharges on the tax bases of any tax, levy or duty that is imposed by national legislation, other than the tax bases of corporate income tax, value-added tax, rates on property or customs duties.
neentlawulo ezongezelelwe ngokomlinganiselo ofanayo, zibizwa kwimithombo-rhafu yayo nayiphi na irhafu, intlawuliso okanye intlawulelo-zinto emiselwe ngumthetho wesizwe, ingeyiyo imithombo-rhafu yerhafu yengeniso yamashishini, okanye irhafu eyongezelelwe kwixabiso, okanye irhafu yepropati, okanye iintlawulelo-mpahla.