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+Two statements needed using a temporary table:
+First:
+     CREATE TABLE tmp1 AS SELECT id, (SELECT COUNT(*) FROM acc_trans WHERE chart_id IN (SELECT id FROM chart WHERE link LIKE '%tax%' AND acc_trans.trans_id = ar.id)) cnt FROM ar;
+Second:
+     SELECT invnumber, amount, netamount FROM ar WHERE id IN (SELECT id FROM tmp1 WHERE cnt=0) AND transdate BETWEEN '2018-01-01' AND '2018-05-30';
+Once you are done you can run:
+     DROP TABLE tmp1;