noun, noun or participle which takes 'suru', transitive verb
Formal term for paying in advance, often used in official or business contexts such as taxes, fees, or deposits.
前払い is a more common, everyday term for advance payment, while 予納 is formal and often used in official or legal contexts.
Compound of 予 (beforehand) and 納 (pay, supply). The exact historical derivation is uncertain, but the meaning is transparent from the kanji.