Alexander Kondorsky Nov 14, 2008:

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

Ethan Bien (asker) Nov 14, 2008:

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.

Alexander Kondorsky Nov 14, 2008:

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