/dəˈlɪŋkwənt ˈtæks/ – Phrase
Definition: thuế không nộp đúng hạn.
A more thorough explanation: Delinquent tax refers to a tax that is past due and has not been paid by the taxpayer by the deadline specified by the tax authority. Failure to pay delinquent taxes may result in penalties, interest, and other legal consequences.
Example: The property owner received a notice regarding their delinquent tax payment, indicating that they must settle the outstanding amount within 30 days to avoid further penalties.