How to make Taxpayer Identification Number field mandatory when creating customer

Summary:

When creating new customers, there is a field named "Taxpayer Identification Number" on the customer account and site level. How to make the field mandatory?

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Version (include the version you are using, if applicable):

Oracle Fusion Cloud Applications25D (11.13.25.10.0)

Code Snippet (add any code snippets that support your topic, if applicable):