/əˈdɪʃənl tæks/ – Phrase
Definition: thuế bổ sung, phần thuế thu thêm.
A more thorough explanation: “Additional tax” refers to an extra amount of money imposed by a government on top of the regular tax liability. This additional tax may be levied for various reasons, such as penalties for late payment, interest on overdue taxes, or special assessments for specific purposes.
Example: The taxpayer was surprised to receive a notice from the IRS demanding payment of an additional tax amounting to $500.