This is a special case of your company, there is no ready-made template. You just need to clarify your actual situation to the tax authorities.

The title reads: * * * Explanation about the company's failure to pay union funds.

Then write on the first line: * * Local Taxation Bureau:

Text: Write down the reason why you didn't pay the total wages, because all the wages and expenses were paid by the parent company, and the union funds were remitted by the parent company, and so on ... to clarify your situation.

Write this sentence at the end, and then write the name and date of your unit.

The key is that you can explain the places in the text clearly.