Importing Invoices without WHT Tax lines

I need help to understand the accounting impact of not importing the WHT Tax lines in Fusion during Data Migration.

We are importing open AP Invoices which has WHT Tax lines associated to AP Invoice, I have suggested to the IT team to only import the Parent AP INvoice and eliminate the associated WHT Tax line as Oracle Tax engine (Tax Rules) will calculate the WHT Tax lines once the Invoice is Validated or at the time of Payment

1. WHT Liability will be imported in the Trial Balance in the GL, for subledger AP Invoice when WHT Invoice gets generated at the time of Invoice Validation the accounting entries generated will be reversed and a seperate WHT Invoice is generated. The new WHT Invoice will create a double accounting entry?