unable to apply receipt amount proportionate on tax with principle invoice amount

unable to apply receipt amount proportionate on tax with principle invoice amount

eg: AR invoice is 100$ and 5% tax total value 105/-

we have recieved 100$ from customer and made receipt for 100$

my user want that when they do receipt application for 100$, it should apply proportionate  on invoice amount 100$ and 5$ tax amount.

but as of now full 100$ is getting applied in 100$ invoice amount and tax 5$ is showing balance due.

it is possible or this is an standard functionality.?