/ˈsɜːtæks/ – noun
Definition: lệ phí bổ sung, thuế bổ sung, thu lệ phí bổ sung, đánh thuế bổ sung, thuế thu nhập lũy tiến, đánh thuế thu nhập lũy tiến.
A more thorough explanation: A surtax is an additional tax imposed on top of an existing tax, typically used to generate additional revenue or to achieve a specific policy goal.
Example: The government imposed a surtax on luxury goods imported from foreign countries.