See Create and use tax codes | Manager, especially the note about older versions and the functionality of the Tax payable account. Depending on your version history, you might or might not have a functional tax liability account named Tax payalbe. But that is impossible for us to tell.
The developer has been encouraged to remove the default Tax payable account. For technical reasons, he has declined to do so. But its presence causes confusion. And I think the relevant Guide is vague because different users have different version histories. So the program can behave differently.