default surcharge

См. также в других словарях:

• default surcharge — A civil penalty used to encourage businesses to submit their VAT Returns and pay the tax due on time. If the VAT Return and all tax due are not received by the due date, a business is in default. Calculated as a percentage of the VAT unpaid by… …   Financial and business terms

• surcharge liability notice — A notice issued when a trader is late with a value added tax return or with the payment of the tax. The surcharge period is specified on the notice and it will run to the anniversary of the end of the period in which the default occurred. Any… …   Accounting dictionary

• surcharge liability notice — A notice issued when a trader is late with a value added tax return or with the payment of the tax. The surcharge period is specified on the notice and it will run to the anniversary of the end of the period in which the default occurred. Any… …   Big dictionary of business and management

• default — A failure to fulfil a contractual or other legal obligation. Defaults include failure to settle a debt, failure to defend legal proceedings, failure to submit a value added tax (VAT) return on time or to make a VAT payment on the appropriate date …   Accounting dictionary

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• ATM usage fees — are the fees many banks and interbank networks charge for the use of their Automated Teller Machines (ATMs). In some cases, these fees are assessed solely for non members of the bank; in other cases, they apply to all users. Many people oppose… …   Wikipedia

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