R12 Oracle Tax Rate issue with account

Hello

I created a new Tax Rate (0%) with a Tax Account in the field (Tax Recoverable/Liability).  There is no Recovery Rate code  & no Offset Rate code. It is a very sample Tax code.  I followed the same process as before.

When I test it,  the Tax account used in Payables in not the same than the setup ! 

There is no Tax Account by default on the level (Status Code ; Tax or Regime Tax).

Do you have an idea where/how this particular account can be taken ?

Thanks

David