Very simple, if your tax is $1,000 and durring the year you have paid in $999.99 and you owe 1 cent, your sur tax is $50!
Okay. I agree with that.
Now, alternative scenario. Do you agree with this?
>> If your tax is $1,000 and during the year you have paid in $1,001.00 and you are due a refund of 1 cent, your sur tax is $50.