unpaid taxes; tax arrears
Refers to taxes that have not been paid by the due date; used in administrative, legal, and financial contexts.
If you have unpaid taxes, late payment charges will accrue.
The city is focusing on collecting tax arrears.
Compound of 未 (mi, 'not yet') + 納 (nō, 'pay') + 税 (zei, 'tax'). The reading みのうぜい follows standard on'yomi.