Cape Town - Barcelona forward Neymar and his father must pay nearly $113 000 to Brazil's inland revenue in taxes owed from 2007 and 2008, a Sao Paulo federal judge ordered in a ruling made public on Wednesday.
The pair, both called Neymar, had appealed against the payment which dates back to the Brazil captain's time at his first club Santos but Judge Bruno Cezar da Cunha Teixeira ruled on January 15 there were no grounds for granting the appeal.
Neymar Junior owes 193 300 Brazilian reais and his father, involved in the case because his son was under 18 at the time, 266 300.
The judge rejected their appeal which said the money not declared for tax was payments made to the NR Sports company and not directly to the player and therefore not part of his income.
A judge froze $46.44 million of Neymar's assets last September in a tax evasion case dating back to 2011-13.
Neymar was accused of not paying 63.3m Brazilian reais in taxes between 2011 and 2013 but his parents said he was not a partner in the firms the judge said were part-owned by the player.
The judge froze three times the amount for security reasons and to cover potential interest and fines.
Neymar is also part of an investigation into alleged tax evasion over his transfer from Santos which led to the resignation of former Barcelona president Sandro Rosell, who along with the club was accused of defrauding Spanish tax authorities of around $14.13m.