Breakdown of ИНН и НДФЛ указаны здесь.
Questions & Answers about ИНН и НДФЛ указаны здесь.
These are common Russian abbreviations, especially in tax and document-related contexts:
ИНН = Идентификационный номер налогоплательщика
This is the taxpayer identification number.НДФЛ = Налог на доходы физических лиц
This is personal income tax.
In real Russian, abbreviations like these are used very often, especially on forms, websites, and official documents.
Because the sentence has two things as its subject:
- ИНН
- НДФЛ
Together they form a plural subject, so the predicate is plural too.
That is why Russian uses:
- указан = singular masculine
- указана = singular feminine
- указано = singular neuter
- указаны = plural
So ИНН и НДФЛ указаны здесь literally means something like The INN and the NDFL are indicated here.
Указаны is the short passive participle of указать.
In practical terms, learners can think of it as a form often used like are indicated / are specified / are listed.
Compare:
- указать = to indicate, specify
- указан / указана / указано / указаны = indicated, specified, listed
This short form is very common in formal, written, and official Russian.