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To the best of my knowledge, the meaning is that this is the money that the taxpayer still owes on last year's taxes. As far as I know, in Russia there is no such practice as keeping some of your paycheck in anticipation of the income tax
Alexander, thanks for getting a discussion going. If uderzhannaia here means vzyskannaia, then this is money that the taxpayer still owes on last year's taxes? sounds horrible.
I suppose the real question is going to be related to how the Russian tax system actually works. If "uderzhannaia" means the IRS or the FNS says that money is being withheld, in English that usually means that they are keeping some of my paycheck in anticipation of the income taxes I'll be paying later.
What's confusing to me is that in this sentence, this money is being withheld during recalculation from the *last year's* taxes. this sounds to me like a refund from last year that is being rolled over to help pay this year's taxes.
В данном контексте "сумма удержанная" означает "сумма взысканная с налогоплательщика". Соответственно, переводить следует как the amount charged from the taxpayer based on a recalculation made for his previous years' earnings
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the amount deducted during payment
Explanation: Сумма, удержанная при уплате налога по перерасчету с доходов прошлых лет = the amount deducted during payment of the tax, on the basis of recalculation of the profits of previous years
is there something in my translation that is not clear ? ;)
Alexander Onishko Local time: 21:39 Native speaker of: Russian, Ukrainian PRO pts in category: 96