Tax liability account For AP Invoice with PO Match (Non Recoverable Tax)

Hi,

I want to clarify for the Tax Recoverable/Liability Account in the Tax rate setup.

When we create an AP invoice  with PO Match, the flowing accounting entry is as follow:

 

Acct entry is 

                                          Dr                Cr

Item Expense                100                                    this is from Item  line

Non Recoverable Tax    17                                    where this account come from?

Liability                                              100                 This is come from supplier site

Tax Liability                                         17                  where this account come from?

I want to know the non recoverable tax account come from and tax liability account come from