Manage Tax Reporting and Withholding Tax Options

Does the application creates a record in 'Manage Tax Reporting and Withholding Tax Options' automatically when we complete the configuration of 'Configuration Owner Tax Option' for Withholding Tax, do you know? I am certain that I didn't do this specific configuration in our environment, but it seems we have a record for the same and I am trying to understand how this is possible. Any helpful information would be much appreciated. Thank you.