Spanish to English Bus/Financial Accounting

Hi All,

I'm translating a tax return from Panamanian Spanish into American English. This phrase appears several pages into the return in a list of items. Here's the context:

"LIQUIDACIÓN DEL IMPUESTO ESTIMADO (CÁLCULO ALTERNO)
Renta Neta Gravable Estimada
Impuesto Estimado
Menos: Crédito de Arrastre
LIQUIDACIÓN FINAL DEL IMPUESTO
**Impuesto Jurado a Pagar**
**Impuesto Jurado a Favor**"

Here's my translation:

"ESTIMATED TAX ASSESSMENT (ALTERNATE CALCULATION)
Estimated Taxable Net Rent
Estimated Tax
Less: Carry Over Credit
FINAL TAX ASSESSMENT
Tax Debit (?)
Tax Credit (?)"

How does "jurado" fit into the context here? I can't figure it out, so I don't know how to include it in the translation. Any help would be greatly appreciated!