Accrued Liabilities

12 Months Ended

Dec. 31, 2021

Payables and Accruals [Abstract]

Accrued Liabilities

13. Accrued Liabilities

Accrued liabilities as of December 31, 2021 and 2020 are as follows: 

	December 31, 2021		December 31, 2020
Other payable	$	4,294	$	3,787
Tax penalty payable (a)		2,780		2,780
Accrued expense		786		120
Other tax payables		1,086		972
Other accrual and payables		1,148		831
Total accrued liabilities	$	10,094	$	8,490

(a) Tax Penalty Payable

The tax penalty payable as of December 31, 2021 and 2020, represented the accrued tax penalty and interest since the Group was late for filing the United States Federal and State income tax returns for the years ended December 31, 2017 and 2016. The Group recorded a tax penalty of $9,670 as of December 31, 2018 based on best estimation as the Group did not receive any result from the United States Internal Revenue Service (“IRS”) by then.

On May 27, 2019 and February 20, 2020, IRS issued a notice to the Group which assessed penalties for Federal income tax for the tax years ended December 31, 2017 and 2016 in the amount of $1,190 and $1,290 plus interest, respectively. Therefore, the Group reversed tax penalty payable of $6,890 for the year ended December 31, 2019 based on IRS notices for Federal income tax and the management reassessment for State income tax.

On September 6, 2021 the Group received another notice from IRS which assessed penalties for Federal income tax for the tax years ended December 31, 2017 in the amount of $1,193 plus interest. The Group assessed it as a substation for the original letter received in 2019 as they were for the same period with same principle penalty amount with different addressee, which changed from SPI Solar Inc., a subsidiary of the Group to SPI Energy Co. Ltd and Subsidiaries, thus no additional provision of penalty was made. As of the issuance date of the consolidated financial statements, the Group has not received the result of the tax penalty from IRS.