income tax payable

Dear QB community!

My name is Marion, I am new here.

I am not a professional accountant and I am doing my husbands accounting. So far I waited for the tax demand before I entered the amount. Now our auditor wants us to enter the tax as "income tax payable" as a liability only. But I cannot find how to do that without making a change in the expenses and the auditor is not very supportive... We are located in Hong Kong and I'm using QuickBooks Online Essentials.

I am very grateful for any advice! Thank you!!

Best regards, 

Marion