No. 13,866 in Russian
облагаться
To be subjected to taxation or duties.
In a sentence
Этот товар облагается налогом.
This item is subject to tax.
The verb 'облагаться' is used in this sentence to indicate that the item is subject to imposition of tax or duty.
С доходов облагается небольшой сбор.
A small fee is levied on the income.
Here, 'облагаться' describes the action of imposing a levy or a fee on income.
Следует выяснить, какой процент облагается в этом случае.
It is necessary to find out what percentage is charged in this case.
In this example, 'облагаться' is utilized to denote determining the extent or percentage of something being taxed or imposed.
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