Tax payable does not appear in accounts drop down menu

I am working on a new business exercise and I want to receive a VAT refund through a Receipt. However, the account Tax Payable does not appear in the drop down menu. Any reason for this? In other businesses in Manager this works just fine. Maybe there is a setting that needs to be corrected?

read below.

your first reference should always be the guides. then you could search the forum for similar questions before posting a new topic.