повышающий коэффициент(The surcharge rate of 9% will apply in place of the standard 7% rate of interest. ... of each subsequent calendar year, the Board will add to each employer's rate of contribution, as computed under $345.303 of this part, a surcharge rate of 1.5, ... The surcharge rate of interest under section 111A(1) of the 1970 Act will apply to a non- corporate taxpayer who fails to deliver a return by 5 April in the year ... Alexander Demidov)
