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| Subject | Russian | English |
| account. | извещение о недоплате | deficiency letter (от Налогового управления США) |
| tax. | недоплата налога | underpayment of tax (источник –  irs.gov dimock) |
| busin. | недоплата налога | tax underpayment |
| gen. | недоплата налога | tax arrears (Taxes due to government but not paid. Other arrears in receipts could arise from non-payment of loans by government or nonpayment of bills for government services. oecd.org Alexander Demidov) |
| tax. | Недоплата налога, удерживаемого с лиц, нacлeдcтвeннoго имущества и трастов | of Estimated Tax by Individuals, Estates, and Trusts (форма 2210; источник – irs.gov dimock) |
| law | недоплата подоходного налога | income tax deficiency (Право международной торговли On-Line) |
| law | период возможной недоплаты налогов | back tax period (parfait) |
| tax. | штраф за недоплату | penalty for underpayment |
| tax. | штраф за недоплату расчётного налога | penalty for underpayment of estimated tax |