Русско-англо-русский юридический словарь

tax liability. Debt to a government incurred by a tax payer as accrued or assessed taxes. Tax liability is shown as a short-term liability in financial statements, and takes precedence over all other liabilities. (BusinessDictionary)

'Other liabilities' on a balance sheet refer to obligations or debts that a company owes to other parties but do not fall into specific categories mentioned on the balance sheet. These liabilities are not included under typical categories such as accounts payable, long-term debt, or short-term debt. (Quora)