R12 How to have the "Tax Recoverable/liability Account" applied at payment?

Hello Gurus

I would lie to ask you if you can share with me an example about :Functionality of interim tax account:

As far as I know when we define tax recovery as deferred at the tax rate level, then on tax calculation the accounting is first done in the interim tax account. Once payment is made then the tax amount is transferred from Interim tax to main tax recoverability account defined at the tax rate level. This is done automatically. The recovery rate can be anything from zero to hundred percent..

I have the following scenario

AP Invoice

Dr VAT $16