Which Rceivales Invoice Tax lines are saved in ZX_LINES in R12.1.3

Hi,We are upgrading from EBS 11.5.10 to R12.1.3

I have noticed that some Receivables Tax lines are not saved in ZX_LINES table, which has been introduced in R12 as a new table.

The following query is returning no records :
select *
from zx_lines_v a
where a.entity_code = 'TRANSACTIONS'
and not exists (select 1 from ra_customer_trx_lines_all b where a.trx_id = b.customer_trx_id and b.line_type = 'LINE')

However both the following queries are returning records:
select * from ra_customer_trx_lines_all a
where a.LINE_TYPE = 'TAX'
and not exists (select 1 from zx_lines_v b where a.customer_trx_id = b.trx_id)