/tæk dɪˈlɪŋkwənsi/ – Phrase
Definition: tình trạng nợ thuế dây dưa.
A more thorough explanation: Tax delinquency refers to the failure of a taxpayer to pay their taxes on time, resulting in overdue or unpaid taxes. It can lead to penalties, interest charges, and other legal consequences imposed by tax authorities.
Example: The company faced severe consequences due to its tax delinquency, including penalties and potential legal action by the tax authorities.