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.
tihakelelo to tlhandlekela leti ringananaka (flat-rate) eka timali ta xibalo xihi na xihi, ndzuvo kumbe xibalo xa swixavisiwa swo huma ematikweni mambe leswi barisiwaka hi milawu ya tiko, handle ka timali ta xibalo leti hlengeletiweke ta xibalo xa swiamukelwa swa tikhamphani, xibalo xa nkoka wa nxavo (VAT), mimpimo ya tihakelo ta nhundzu, kumbe swibalo swa nhundzu yo hlayisiwa.