Tax Account

Hi All
I have a doubt relating to the Tax A/c.   When we are creating a Transaction in Receivables  the JE will be :

Receivables - Dr
Revenue      -  Cr
Tax               -  Cr
Freight         -  Cr

so in the above Tax  relates to what type of A/c?  Is it a Tax expense or Tax received from Customer or Tax payable (liability)

Kindly explain.


Regards.