BU isn't available for selection in withholding tax setup for specific tax regime

Summary:

Greetings dear experts

We are currently trying to create a Withholding Tax by using a Withholding Tax Regime however, the desired Business Unit is not available for selection in Configuration Owner.

We defined the Tax Regime and added the desired BU in Configuration Options, however, when we want to create a Withholding Tax for the mentioned Tax Regime, we do not see the BU. We have setup another BU merely similar and we do see the BU in Configuration Owner field

Content (required):

BU not available

Correctly set / assigned in Tax Regime

Would you please help me identify why we cant select BU 552 while creating Withholding Tax?