diff --git a/addons/account_cash_basis_base_account/__init__.py b/addons/account_cash_basis_base_account/__init__.py
new file mode 100644
index 00000000000..2971a2d9b7f
--- /dev/null
+++ b/addons/account_cash_basis_base_account/__init__.py
@@ -0,0 +1,5 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+import account_tax
+import account_partial_reconcile
diff --git a/addons/account_cash_basis_base_account/__openerp__.py b/addons/account_cash_basis_base_account/__openerp__.py
new file mode 100644
index 00000000000..1b012f8c7a0
--- /dev/null
+++ b/addons/account_cash_basis_base_account/__openerp__.py
@@ -0,0 +1,18 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+{
+    'name' : 'Tax Cash Basis Edit Base Account',
+    'version' : '1.0',
+    'summary': 'Add a custom account to handle base amount lines',
+    'sequence': 5,
+    'description': """
+Move the cash basis lines to another account.
+    """,
+    'category': 'Accounting',
+    'depends': ['account_tax_cash_basis'],
+    'data': [
+        'views/account_tax_views.xml',
+    ],
+    'installable': True,
+    'auto_install': True,
+}
diff --git a/addons/account_cash_basis_base_account/account_partial_reconcile.py b/addons/account_cash_basis_base_account/account_partial_reconcile.py
new file mode 100644
index 00000000000..6e51ac61e7a
--- /dev/null
+++ b/addons/account_cash_basis_base_account/account_partial_reconcile.py
@@ -0,0 +1,13 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from openerp import api, models
+
+
+class AccountPartialReconcileCashBasis(models.Model):
+    _inherit = 'account.partial.reconcile'
+
+    def _get_tax_cash_basis_base_account(self, line, tax):
+        if tax.cash_basis_base_account_id:
+            return tax.cash_basis_base_account_id
+        return super(AccountPartialReconcileCashBasis, self)._get_tax_cash_basis_base_account(line, tax)
diff --git a/addons/account_cash_basis_base_account/account_tax.py b/addons/account_cash_basis_base_account/account_tax.py
new file mode 100644
index 00000000000..d8b6c4ca87f
--- /dev/null
+++ b/addons/account_cash_basis_base_account/account_tax.py
@@ -0,0 +1,11 @@
+# -*- coding: utf-8 -*-
+
+from openerp import api, fields, models
+
+
+class AccountTax(models.Model):
+    _inherit = 'account.tax'
+
+    cash_basis_base_account_id = fields.Many2one('account.account', domain=[('deprecated', '=', False)],
+        string='Base Tax Received Account',
+        help='Account that will be set on lines created in cash basis journal entry and used to keep track of the tax base amount.')
diff --git a/addons/account_cash_basis_base_account/views/account_tax_views.xml b/addons/account_cash_basis_base_account/views/account_tax_views.xml
new file mode 100644
index 00000000000..68b076bf853
--- /dev/null
+++ b/addons/account_cash_basis_base_account/views/account_tax_views.xml
@@ -0,0 +1,15 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data>
+        <record id="view_tax_form_cash_basis_inherit" model="ir.ui.view">
+            <field name="name">tax.form.cash.basis.base.account.inherit</field>
+            <field name="model">account.tax</field>
+            <field name="inherit_id" ref="account_tax_cash_basis.view_tax_form_cash_basis_inherit"/>
+            <field name="arch" type="xml">
+                <xpath expr="//field[@name='cash_basis_account']" position="after">
+                    <field name="cash_basis_base_account_id" attrs="{'invisible': [('use_cash_basis', '=', False)]}"/>
+                </xpath>
+            </field>
+        </record>
+    </data>
+</openerp>
diff --git a/addons/account_tax_cash_basis/tax_cash_basis.py b/addons/account_tax_cash_basis/tax_cash_basis.py
index 0712a64b485..e58c4b856ff 100644
--- a/addons/account_tax_cash_basis/tax_cash_basis.py
+++ b/addons/account_tax_cash_basis/tax_cash_basis.py
@@ -39,6 +39,15 @@ class AccountPartialReconcileCashBasis(models.Model):
         """ Function overwritten in account_tax_exigible to make sure we consider only the lines having tax_exigible set to False """
         return False
 
+    def _get_tax_cash_basis_base_account(self, line, tax):
+        ''' Get the account of lines that will contain the base amount of taxes.
+
+        :param line: An account.move.line record
+        :param tax: An account.tax record
+        :return: An account record
+        '''
+        return line.account_id
+
     def _get_tax_cash_basis_lines(self, value_before_reconciliation):
         # Search in account_move if we have any taxes account move lines
         tax_group = {}
@@ -71,19 +80,20 @@ class AccountPartialReconcileCashBasis(models.Model):
                         else:
                             total_by_cash_basis_account[key] = amount
                     if any([tax.use_cash_basis for tax in line.tax_ids]):
+                        account_id = self._get_tax_cash_basis_base_account(line, tax)
                         for tax in line.tax_ids:
                             line_to_create.append((0, 0, {
                                 'name': '/',
                                 'debit': currency_id.round(line.debit_cash_basis - line.debit * matched_percentage),
                                 'credit': currency_id.round(line.credit_cash_basis - line.credit * matched_percentage),
-                                'account_id': line.account_id.id,
+                                'account_id': account_id.id,
                                 'tax_ids': [(6, 0, [tax.id])],
                                 }))
                             line_to_create.append((0, 0, {
                                 'name': '/',
                                 'credit': currency_id.round(line.debit_cash_basis - line.debit * matched_percentage),
                                 'debit': currency_id.round(line.credit_cash_basis - line.credit * matched_percentage),
-                                'account_id': line.account_id.id,
+                                'account_id': account_id.id,
                                 }))
 
         for k, v in tax_group.items():