Original PR description

The aim of this commit is to allow detection of tax report that still need to be send easily by putting back the tax report to be sent activity that was deleted by commit 7bace07feea5

In order to keep things consistent for the end user, the payment activity will now be a followup activity that can be complete once the tax report sending task has been complete.

As this is introduced in stable, those activities might not exist an could require to be created on the fly.

Context:
The deletion of that activity makes this detection much harder and removes the possibility to know if was sent or not.

Before the commit:
It is impossible to know if a tax report has been sent or not.

After the commit:
The tax report to be sent can be found easily by looking for the tax report to be sent activity.
We can assume the tax report was sent once the activity has been deleted.

task-id: 4292304