Company S has an underpayment of VAT of RMB 95,800 when the tax authority conductedspecial inspection on their VAT payment of June on 20 July 2016. The tax authority pursuedthe underpayment of the tax with late payment surcharge and imposes a penalty of CompanyS made make supplementary payments as above on 8 August 2016.Calculate the late payment surcharge and penalty payable by Company S.
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