Entry Require Suggestion

Our Comany getting 99% exemption under Government Scheme on Total Sales Tax, So we have to pay only 1% of total tax payable monthly,,,

At the end of the year 99% will be showing payable in the Sales Tax Payable account.

So, what will be the entry made for balance of 99% monthly,,, or which account i have to transfered the amount under which ledger & group...

Thanks .........