Data on legal entities with tax arrears, separately (excluding executive documents): Overdue arrears (the amount of overdue tax arrears is overdue), Deferred arrears (JA under tax loan agreement, aid agreement, restructuring plan, solvency restoration plan, balance of deferred arrears), Deferred overdue arrears (JA under tax loan agreement, aid agreement, restructuring plan, solvency restoration plan, settlement agreement, overdue amount). The data is obtained from the Tax Accounting Information System on the non-surcharge of a particular legal entity.