Off-the-books Definition

ôfthə-bo͝oks, ŏf-
adjective
Not reported or accounted for as required by law, especially in order to avoid the payment of taxes.
Off-the-books income.
American Heritage
Alternative spelling of off the books.
Wiktionary
(colloquial, with regard to income) Undeclared for tax and social insurance etc.
His company was fined for paying staff off the books.
Wiktionary

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off-the-books