tax liability

Income tax (remaining balance from previous year) $10

Sir the effect of the afforementioned sentence was that it was added to Income tax of this year and deducted from statement of profit or loss. This effect on income statement is pretty much understood by me. But what i dont understand is that why was this $10 not shown in the balance sheet, when its a liability still left to be settled?
I understand it may been shown in the last year’s balance sheet but what about the fact that its unpaid and a current liability to this date, so why not include in this year’s BS too?

thanks in advance!