diff --git a/addons/account/models/account_tax.py b/addons/account/models/account_tax.py
index ca4e317be12..ff863ec2fd4 100644
--- a/addons/account/models/account_tax.py
+++ b/addons/account/models/account_tax.py
@@ -741,7 +741,7 @@ class AccountTax(models.Model):
                     'amount': sign * line_amount,
                     'base': float_round(sign * tax_base_amount, precision_rounding=prec),
                     'sequence': tax.sequence,
-                    'account_id': repartition_line._get_aml_target_tax_account().id,
+                    'account_id': repartition_line._get_aml_target_tax_account(force_caba_exigibility=include_caba_tags).id,
                     'analytic': tax.analytic,
                     'use_in_tax_closing': repartition_line.use_in_tax_closing,
                     'price_include': price_include,
@@ -825,7 +825,7 @@ class AccountTax(models.Model):
         }
 
     @api.model
-    def _get_generation_dict_from_base_line(self, line_vals, tax_vals):
+    def _get_generation_dict_from_base_line(self, line_vals, tax_vals, force_caba_exigibility=False):
         """ Take a tax results returned by the taxes computation method and return a dictionary representing the way
         the tax amounts will be grouped together. To do so, the dictionary will be converted into a string key.
         Then, the existing tax lines sharing the same key will be updated and the missing ones will be created.
@@ -835,7 +835,7 @@ class AccountTax(models.Model):
         :return:            A python dict.
         """
         tax_repartition_line = tax_vals['tax_repartition_line']
-        tax_account = tax_repartition_line._get_aml_target_tax_account() or line_vals['account']
+        tax_account = tax_repartition_line._get_aml_target_tax_account(force_caba_exigibility=force_caba_exigibility) or line_vals['account']
         return {
             'account_id': tax_account.id,
             'currency_id': line_vals['currency'].id,
@@ -1129,7 +1129,7 @@ class AccountTax(models.Model):
                 existing_tax_line_map[grouping_key] = line_vals
 
         def grouping_key_generator(base_line, tax_values):
-            return self._get_generation_dict_from_base_line(base_line, tax_values)
+            return self._get_generation_dict_from_base_line(base_line, tax_values, force_caba_exigibility=include_caba_tags)
 
         # Update/create the tax lines.
         global_tax_details = self._aggregate_taxes(to_process, grouping_key_generator=grouping_key_generator)
@@ -1387,13 +1387,13 @@ class AccountTaxRepartitionLine(models.Model):
         if self.repartition_type == 'base':
             self.account_id = None
 
-    def _get_aml_target_tax_account(self):
+    def _get_aml_target_tax_account(self, force_caba_exigibility=False):
         """ Get the default tax account to set on a business line.
 
         :return: An account.account record or an empty recordset.
         """
         self.ensure_one()
-        if self.tax_id.tax_exigibility == 'on_payment' and not self._context.get('caba_no_transition_account'):
+        if not force_caba_exigibility and self.tax_id.tax_exigibility == 'on_payment' and not self._context.get('caba_no_transition_account'):
             return self.tax_id.cash_basis_transition_account_id
         else:
             return self.account_id
diff --git a/addons/account/tests/test_account_move_entry.py b/addons/account/tests/test_account_move_entry.py
index a3d5bcedb01..8936f78e3d6 100644
--- a/addons/account/tests/test_account_move_entry.py
+++ b/addons/account/tests/test_account_move_entry.py
@@ -906,3 +906,62 @@ class TestAccountMove(AccountTestInvoicingCommon):
         self.assertTrue(exchange_diff)
         with self.assertRaises(UserError), self.cr.savepoint():
             exchange_diff.button_draft()
+
+    def test_always_exigible_caba_account(self):
+        """ Always exigible misc operations (so, the ones without payable/receivable line) with cash basis
+        taxes should see their tax lines use the final tax account, not the transition account.
+        """
+        tax_account = self.company_data['default_account_tax_sale']
+
+        caba_tax = self.env['account.tax'].create({
+            'name': "CABA",
+            'amount_type': 'percent',
+            'amount': 20.0,
+            'tax_exigibility': 'on_payment',
+            'cash_basis_transition_account_id': self.safe_copy(tax_account).id,
+            'invoice_repartition_line_ids': [
+                (0, 0, {
+                    'repartition_type': 'base',
+                }),
+                (0, 0, {
+                    'repartition_type': 'tax',
+                    'account_id': tax_account.id,
+                }),
+            ],
+            'refund_repartition_line_ids': [
+                (0, 0, {
+                    'repartition_type': 'base',
+                }),
+                (0, 0, {
+                    'repartition_type': 'tax',
+                    'account_id': tax_account.id,
+                }),
+            ],
+        })
+
+        move_form = Form(self.env['account.move'].with_context(default_move_type='entry'))
+
+        # Create a new account.move.line with debit amount.
+        income_account = self.company_data['default_account_revenue']
+        with move_form.line_ids.new() as debit_line:
+            debit_line.name = 'debit'
+            debit_line.account_id = income_account
+            debit_line.debit = 120
+
+        with move_form.line_ids.new() as credit_line:
+            credit_line.name = 'credit'
+            credit_line.account_id = income_account
+            credit_line.credit = 100
+            credit_line.tax_ids.clear()
+            credit_line.tax_ids.add(caba_tax)
+
+        move = move_form.save()
+
+        self.assertTrue(move.always_tax_exigible)
+
+        self.assertRecordValues(move.line_ids.sorted(lambda x: -x.balance), [
+            # pylint: disable=C0326
+            {'name': 'debit',  'debit': 120.0, 'credit': 0.0,   'account_id': income_account.id, 'tax_ids': [],           'tax_line_id': False},
+            {'name': 'CABA',   'debit': 0.0,   'credit': 20.0,  'account_id': tax_account.id,    'tax_ids': [],           'tax_line_id': caba_tax.id},
+            {'name': 'credit', 'debit': 0.0,   'credit': 100.0, 'account_id': income_account.id, 'tax_ids': caba_tax.ids, 'tax_line_id': False},
+        ])
diff --git a/addons/l10n_in/models/account.py b/addons/l10n_in/models/account.py
index 43904b8bcd2..225582237f9 100644
--- a/addons/l10n_in/models/account.py
+++ b/addons/l10n_in/models/account.py
@@ -29,10 +29,10 @@ class AccountTax(models.Model):
     l10n_in_reverse_charge = fields.Boolean("Reverse charge", help="Tick this if this tax is reverse charge. Only for Indian accounting")
 
     @api.model
-    def _get_generation_dict_from_base_line(self, line_vals, tax_vals):
+    def _get_generation_dict_from_base_line(self, line_vals, tax_vals, force_caba_exigibility=False):
         # EXTENDS account
         # Group taxes also by product.
-        res = super()._get_generation_dict_from_base_line(line_vals, tax_vals)
+        res = super()._get_generation_dict_from_base_line(line_vals, tax_vals, force_caba_exigibility=force_caba_exigibility)
         record = line_vals['record']
         if isinstance(record, models.Model)\
                 and record._name == 'account.move.line'\