diff --git a/addons/account/models/account_move.py b/addons/account/models/account_move.py
index 81f1efa12a7..94068e26b2f 100644
--- a/addons/account/models/account_move.py
+++ b/addons/account/models/account_move.py
@@ -250,10 +250,22 @@ class AccountMove(models.Model):
         string='Tax Cash Basis Entry of',
         help="Technical field used to keep track of the tax cash basis reconciliation. "
              "This is needed when cancelling the source: it will post the inverse journal entry to cancel that part too.")
-    tax_cash_basis_move_id = fields.Many2one(
+    tax_cash_basis_origin_move_id = fields.Many2one(
         comodel_name='account.move',
-        string="Origin Tax Cash Basis Entry",
+        string="Cash Basis Origin",
+        readonly=1,
         help="The journal entry from which this tax cash basis journal entry has been created.")
+    tax_cash_basis_created_move_ids = fields.One2many(
+        string="Cash Basis Entries",
+        comodel_name='account.move',
+        inverse_name='tax_cash_basis_origin_move_id',
+        help="The cash basis entries created from the taxes on this entry, when reconciling its lines."
+    )
+    always_tax_exigible = fields.Boolean(
+        compute='_compute_always_tax_exigible',
+        store=True,
+        help="Technical field used by cash basis taxes, telling the lines of the move are always exigible. "
+             "This happens if the move contains no payable or receivable line.")
 
     # ==== Auto-post feature fields ====
     auto_post = fields.Boolean(string='Post Automatically', default=False, copy=False,
@@ -666,6 +678,7 @@ class AccountMove(models.Model):
                 partner=base_line.partner_id,
                 is_refund=is_refund,
                 handle_price_include=handle_price_include,
+                include_caba_tags=move.always_tax_exigible,
             )
 
         taxes_map = {}
@@ -703,7 +716,6 @@ class AccountMove(models.Model):
             if not recompute_tax_base_amount:
                 line.tax_tag_ids = compute_all_vals['base_tags'] or [(5, 0, 0)]
 
-            tax_exigible = True
             for tax_vals in compute_all_vals['taxes']:
                 grouping_dict = self._get_tax_grouping_key_from_base_line(line, tax_vals)
                 grouping_key = _serialize_tax_grouping_key(grouping_dict)
@@ -711,9 +723,6 @@ class AccountMove(models.Model):
                 tax_repartition_line = self.env['account.tax.repartition.line'].browse(tax_vals['tax_repartition_line_id'])
                 tax = tax_repartition_line.invoice_tax_id or tax_repartition_line.refund_tax_id
 
-                if tax.tax_exigibility == 'on_payment':
-                    tax_exigible = False
-
                 taxes_map_entry = taxes_map.setdefault(grouping_key, {
                     'tax_line': None,
                     'amount': 0.0,
@@ -723,8 +732,6 @@ class AccountMove(models.Model):
                 taxes_map_entry['amount'] += tax_vals['amount']
                 taxes_map_entry['tax_base_amount'] += self._get_base_amount_to_display(tax_vals['base'], tax_repartition_line, tax_vals['group'])
                 taxes_map_entry['grouping_dict'] = grouping_dict
-            if not recompute_tax_base_amount:
-                line.tax_exigible = tax_exigible
 
         # ==== Process taxes_map ====
         for taxes_map_entry in taxes_map.values():
@@ -782,7 +789,6 @@ class AccountMove(models.Model):
                     'company_currency_id': line.company_currency_id.id,
                     'tax_base_amount': tax_base_amount,
                     'exclude_from_invoice_tab': True,
-                    'tax_exigible': tax.tax_exigibility == 'on_invoice',
                     **taxes_map_entry['grouping_dict'],
                 })
 
@@ -801,19 +807,6 @@ class AccountMove(models.Model):
             return -base_amount
         return base_amount
 
-    def update_lines_tax_exigibility(self):
-        if all(account.user_type_id.type not in {'payable', 'receivable'} for account in self.mapped('line_ids.account_id')):
-            self.line_ids.write({'tax_exigible': True})
-        else:
-            tax_lines_caba = self.line_ids.filtered(lambda x: x.tax_line_id.tax_exigibility == 'on_payment')
-            base_lines_caba = self.line_ids.filtered(lambda x: any(tax.tax_exigibility == 'on_payment'
-                                                                   or (tax.amount_type == 'group'
-                                                                       and 'on_payment' in tax.mapped('children_tax_ids.tax_exigibility'))
-                                                               for tax in x.tax_ids))
-            caba_lines = tax_lines_caba + base_lines_caba
-            caba_lines.write({'tax_exigible': False})
-            (self.line_ids - caba_lines).write({'tax_exigible': True})
-
     def _recompute_cash_rounding_lines(self):
         ''' Handle the cash rounding feature on invoices.
 
@@ -880,7 +873,6 @@ class AccountMove(models.Model):
                     'name': _('%s (rounding)', biggest_tax_line.name),
                     'account_id': biggest_tax_line.account_id.id,
                     'tax_repartition_line_id': biggest_tax_line.tax_repartition_line_id.id,
-                    'tax_exigible': biggest_tax_line.tax_exigible,
                     'exclude_from_invoice_tab': True,
                 })
 
@@ -1696,6 +1688,16 @@ class AccountMove(models.Model):
             else:
                 move.tax_lock_date_message = False
 
+    @api.depends('line_ids.account_id.internal_type')
+    def _compute_always_tax_exigible(self):
+        for record in self:
+            # We need to check is_invoice as well because always_tax_exigible is used to
+            # set the tags as well, during the encoding. So, if no receivable/payable
+            # line has been created yet, the invoice would be detected as always exigible,
+            # and set the tags on some lines ; which would be wrong.
+            record.always_tax_exigible = not record.is_invoice(True) \
+                                         and not record._collect_tax_cash_basis_values()
+
     @api.depends('restrict_mode_hash_table', 'state')
     def _compute_show_reset_to_draft_button(self):
         for move in self:
@@ -2008,11 +2010,7 @@ class AccountMove(models.Model):
             raise UserError(_('You cannot create a move already in the posted state. Please create a draft move and post it after.'))
 
         vals_list = self._move_autocomplete_invoice_lines_create(vals_list)
-        rslt = super(AccountMove, self).create(vals_list)
-        for i, vals in enumerate(vals_list):
-            if 'line_ids' in vals:
-                rslt[i].update_lines_tax_exigibility()
-        return rslt
+        return super(AccountMove, self).create(vals_list)
 
     def write(self, vals):
         for move in self:
@@ -2060,10 +2058,8 @@ class AccountMove(models.Model):
                 res |= super(AccountMove, move).write(vals_hashing)
 
         # Ensure the move is still well balanced.
-        if 'line_ids' in vals:
-            if self._context.get('check_move_validity', True):
-                self._check_balanced()
-            self.update_lines_tax_exigibility()
+        if 'line_ids' in vals and self._context.get('check_move_validity', True):
+            self._check_balanced()
 
         self._synchronize_business_models(set(vals.keys()))
 
@@ -2142,7 +2138,14 @@ class AccountMove(models.Model):
         - Compute the lines to be processed and the amounts needed to compute a percentage.
         :return: A dictionary:
             * move:                     The current account.move record passed as parameter.
-            * to_process_lines:         An account.move.line recordset being not exigible on the tax report.
+            * to_process_lines:         A tuple (caba_treatment, line) where:
+                                            - caba_treatment is either 'tax' or 'base', depending on what should
+                                              be considered on the line when generating the caba entry.
+                                              For example, a line with tax_ids=caba and tax_line_id=non_caba
+                                              will have a 'base' caba treatment, as we only want to treat its base
+                                              part in the caba entry (the tax part is already exigible on the invoice)
+
+                                            - line is an account.move.line record being not exigible on the tax report.
             * currency:                 The currency on which the percentage has been computed.
             * total_balance:            sum(payment_term_lines.mapped('balance').
             * total_residual:           sum(payment_term_lines.mapped('amount_residual').
@@ -2154,7 +2157,7 @@ class AccountMove(models.Model):
 
         values = {
             'move': self,
-            'to_process_lines': self.env['account.move.line'],
+            'to_process_lines': [],
             'total_balance': 0.0,
             'total_residual': 0.0,
             'total_amount_currency': 0.0,
@@ -2167,17 +2170,20 @@ class AccountMove(models.Model):
             if line.account_internal_type in ('receivable', 'payable'):
                 sign = 1 if line.balance > 0.0 else -1
 
-                currencies.add(line.currency_id or line.company_currency_id)
+                currencies.add(line.currency_id)
                 has_term_lines = True
                 values['total_balance'] += sign * line.balance
                 values['total_residual'] += sign * line.amount_residual
                 values['total_amount_currency'] += sign * line.amount_currency
                 values['total_residual_currency'] += sign * line.amount_residual_currency
 
-            elif not line.tax_exigible:
+            elif line.tax_line_id.tax_exigibility == 'on_payment':
+                values['to_process_lines'].append(('tax', line))
+                currencies.add(line.currency_id)
 
-                values['to_process_lines'] += line
-                currencies.add(line.currency_id or line.company_currency_id)
+            elif 'on_payment' in line.tax_ids.mapped('tax_exigibility'):
+                values['to_process_lines'].append(('base', line))
+                currencies.add(line.currency_id)
 
         if not values['to_process_lines'] or not has_term_lines:
             return None
@@ -2189,7 +2195,7 @@ class AccountMove(models.Model):
             # Don't support the case where there is multiple involved currencies.
             return None
 
-        # Determine is the move is now fully paid.
+        # Determine whether the move is now fully paid.
         values['is_fully_paid'] = self.company_id.currency_id.is_zero(values['total_residual']) \
                                   or values['currency'].is_zero(values['total_residual_currency'])
 
@@ -2560,6 +2566,17 @@ class AccountMove(models.Model):
             'views': [(False, 'form')],
         }
 
+    def open_created_caba_entries(self):
+        self.ensure_one()
+        return {
+            'type': 'ir.actions.act_window',
+            'name': _("Cash Basis Entries"),
+            'res_model': 'account.move',
+            'view_mode': 'form',
+            'domain': [('id', 'in', self.tax_cash_basis_created_move_ids.ids)],
+            'views': [(self.env.ref('account.view_move_tree').id, 'tree'), (False, 'form')],
+        }
+
     @api.model
     def message_new(self, msg_dict, custom_values=None):
         # OVERRIDE
@@ -2798,7 +2815,12 @@ class AccountMove(models.Model):
         for move in self:
             if move in move.line_ids.mapped('full_reconcile_id.exchange_move_id'):
                 raise UserError(_('You cannot reset to draft an exchange difference journal entry.'))
-            if move.tax_cash_basis_rec_id:
+            if move.tax_cash_basis_rec_id or move.tax_cash_basis_origin_move_id:
+                # If the reconciliation was undone, move.tax_cash_basis_rec_id will be empty;
+                # but we still don't want to allow setting the caba entry to draft
+                # (it'll have been reversed automatically, so no manual intervention is required),
+                # so we also check tax_cash_basis_origin_move_id, which stays unchanged
+                # (we need both, as tax_cash_basis_origin_move_id did not exist in older versions).
                 raise UserError(_('You cannot reset to draft a tax cash basis journal entry.'))
             if move.restrict_mode_hash_table and move.state == 'posted' and move.id not in excluded_move_ids:
                 raise UserError(_('You cannot modify a posted entry of this journal because it is in strict mode.'))
@@ -3280,10 +3302,6 @@ class AccountMoveLine(models.Model):
         help='technical field for widget tax-group-custom-field')
     tax_base_amount = fields.Monetary(string="Base Amount", store=True, readonly=True,
         currency_field='company_currency_id')
-    tax_exigible = fields.Boolean(string='Appears in VAT report', default=True, readonly=True,
-        help="Technical field used to mark a tax line as exigible in the vat report or not (only exigible journal items"
-             " are displayed). By default all new journal items are directly exigible, but with the feature cash_basis"
-             " on taxes, some will become exigible only when the payment is recorded.")
     tax_repartition_line_id = fields.Many2one(comodel_name='account.tax.repartition.line',
         string="Originator Tax Distribution Line", ondelete='restrict', readonly=True,
         check_company=True,
@@ -3761,6 +3779,40 @@ class AccountMoveLine(models.Model):
             vals = {'price_unit': 0.0}
         return vals
 
+    @api.model
+    def _get_tax_exigible_domain(self):
+        """ Returns a domain to be used to identify the move lines that are allowed
+        to be taken into account in the tax report.
+        """
+        return [
+            # Lines on moves without any payable or receivable line are always exigible
+            '|', ('move_id.always_tax_exigible', '=', True),
+
+            # Lines with only tags are always exigible
+            '|', '&', ('tax_line_id', '=', False), ('tax_ids', '=', False),
+
+            # Lines from CABA entries are always exigible
+            '|', ('move_id.tax_cash_basis_rec_id', '!=', False),
+
+            # Lines from non-CABA taxes are always exigible
+            '|', ('tax_line_id.tax_exigibility', '!=', 'on_payment'),
+            ('tax_ids.tax_exigibility', '!=', 'on_payment'), # So: exigible if at least one tax from tax_ids isn't on_payment
+        ]
+
+    def belongs_to_refund(self):
+        """ Tells whether or not this move line corresponds to a refund operation.
+        """
+        self.ensure_one()
+
+        if self.tax_repartition_line_id:
+            return self.tax_repartition_line_id.refund_tax_id
+
+        elif self.move_id.move_type == 'entry':
+            tax_type = self.tax_ids[0].type_tax_use if self.tax_ids else None
+            return (tax_type == 'sale' and self.debit) or (tax_type == 'purchase' and self.credit)
+
+        return self.move_id.move_type in ('in_refund', 'out_refund')
+
     # -------------------------------------------------------------------------
     # ONCHANGE METHODS
     # -------------------------------------------------------------------------
@@ -4077,6 +4129,47 @@ class AccountMoveLine(models.Model):
                                   "You can just change some non legal fields or you must unreconcile first.\n"
                                   "Journal Entry (id): %s (%s)") % (line.move_id.name, line.move_id.id))
 
+    @api.constrains('tax_ids', 'tax_repartition_line_id')
+    def _check_caba_non_caba_shared_tags(self):
+        """ When mixing cash basis and non cash basis taxes, it is important
+        that those taxes don't share tags on the repartition creating
+        a single account.move.line.
+
+        Shared tags in this context cannot work, as the tags would need to
+        be present on both the invoice and cash basis move, leading to the same
+        base amount to be taken into account twice; which is wrong.This is
+        why we don't support that. A workaround may be provided by the use of
+        a group of taxes, whose children are type_tax_use=None, and only one
+        of them uses the common tag.
+
+        Note that taxes of the same exigibility are allowed to share tags.
+        """
+        def get_base_repartition(base_aml, taxes):
+            if not taxes:
+                return self.env['account.tax.repartition.line']
+
+            is_refund = base_aml.belongs_to_refund()
+            repartition_field = is_refund and 'refund_repartition_line_ids' or 'invoice_repartition_line_ids'
+            return taxes.mapped(repartition_field)
+
+        for aml in self:
+            caba_taxes = aml.tax_ids.filtered(lambda x: x.tax_exigibility == 'on_payment')
+            non_caba_taxes = aml.tax_ids - caba_taxes
+
+            caba_base_tags = get_base_repartition(aml, caba_taxes).filtered(lambda x: x.repartition_type == 'base').tag_ids
+            non_caba_base_tags = get_base_repartition(aml, non_caba_taxes).filtered(lambda x: x.repartition_type == 'base').tag_ids
+
+            common_tags = caba_base_tags & non_caba_base_tags
+
+            if not common_tags:
+                # When a tax is affecting another one with different tax exigibility, tags cannot be shared either.
+                tax_tags = aml.tax_repartition_line_id.tag_ids
+                comparison_tags = non_caba_base_tags if aml.tax_repartition_line_id.tax_id.tax_exigibility == 'on_payment' else caba_base_tags
+                common_tags = tax_tags & comparison_tags
+
+            if common_tags:
+                raise ValidationError(_("Taxes exigible on payment and on invoice cannot be mixed on the same journal item if they share some tag."))
+
     # -------------------------------------------------------------------------
     # LOW-LEVEL METHODS
     # -------------------------------------------------------------------------
@@ -4647,7 +4740,7 @@ class AccountMoveLine(models.Model):
                 # to compute the residual amount for each of them.
                 # ==========================================================================
 
-                for line in move_values['to_process_lines']:
+                for caba_treatment, line in move_values['to_process_lines']:
 
                     vals = {
                         'currency_id': line.currency_id.id,
@@ -4658,7 +4751,7 @@ class AccountMoveLine(models.Model):
                         'credit': line.credit,
                     }
 
-                    if line.tax_repartition_line_id:
+                    if caba_treatment == 'tax':
                         # Tax line.
                         grouping_key = self.env['account.partial.reconcile']._get_cash_basis_tax_line_grouping_key_from_record(line)
                         if grouping_key in account_vals_to_fix:
@@ -4678,7 +4771,7 @@ class AccountMoveLine(models.Model):
                                 'tax_base_amount': line.tax_base_amount,
                                 'tax_repartition_line_id': line.tax_repartition_line_id.id,
                             }
-                    elif line.tax_ids:
+                    elif caba_treatment == 'base':
                         # Base line.
                         account_to_fix = line.company_id.account_cash_basis_base_account_id
                         if not account_to_fix:
@@ -4702,7 +4795,7 @@ class AccountMoveLine(models.Model):
                 # in order to retrieve the residual balance of each involved transfer account.
                 # ==========================================================================
 
-                cash_basis_moves = self.env['account.move'].search([('tax_cash_basis_move_id', '=', move.id)])
+                cash_basis_moves = self.env['account.move'].search([('tax_cash_basis_origin_move_id', '=', move.id)])
                 for line in cash_basis_moves.line_ids:
                     grouping_key = None
                     if line.tax_repartition_line_id:
diff --git a/addons/account/models/account_move_line_tax_details.py b/addons/account/models/account_move_line_tax_details.py
index 47c8a0367f8..9a1501f5ceb 100644
--- a/addons/account/models/account_move_line_tax_details.py
+++ b/addons/account/models/account_move_line_tax_details.py
@@ -387,7 +387,11 @@ class AccountMoveLine(models.Model):
                     comp_curr.decimal_places AS comp_curr_prec,
                     curr.id AS currency_id,
                     curr.decimal_places AS curr_prec,
-                    tax_line.tax_exigible,
+                    (
+                        tax.tax_exigibility != 'on_payment'
+                        OR tax_move.tax_cash_basis_rec_id IS NOT NULL
+                        OR tax_move.always_tax_exigible
+                    ) AS tax_exigible,
                     base_line.account_id AS base_account_id,
 
                     sub.base_amount,
@@ -423,6 +427,8 @@ class AccountMoveLine(models.Model):
                 FROM base_tax_matching_base_amounts sub
                 JOIN account_move_line tax_line ON
                     tax_line.id = sub.tax_line_id
+                JOIN account_move tax_move ON
+                    tax_move.id = tax_line.move_id
                 JOIN account_move_line base_line ON
                     base_line.id = sub.base_line_id
                 JOIN account_tax tax ON
diff --git a/addons/account/models/account_partial_reconcile.py b/addons/account/models/account_partial_reconcile.py
index e32c9727f96..ef1f2d9dec0 100644
--- a/addons/account/models/account_partial_reconcile.py
+++ b/addons/account/models/account_partial_reconcile.py
@@ -230,6 +230,9 @@ class AccountPartialReconcile(models.Model):
                                 account.move.line.
         '''
         account = base_line.company_id.account_cash_basis_base_account_id or base_line.account_id
+        tax_ids = base_line.tax_ids.filtered(lambda x: x.tax_exigibility == 'on_payment')
+        is_refund = base_line.belongs_to_refund()
+
         return {
             'name': base_line.move_id.name,
             'debit': balance if balance > 0.0 else 0.0,
@@ -238,9 +241,8 @@ class AccountPartialReconcile(models.Model):
             'currency_id': base_line.currency_id.id,
             'partner_id': base_line.partner_id.id,
             'account_id': account.id,
-            'tax_ids': [(6, 0, base_line.tax_ids.ids)],
-            'tax_tag_ids': [(6, 0, base_line.tax_tag_ids.ids)],
-            'tax_exigible': True,
+            'tax_ids': [Command.set(tax_ids.ids)],
+            'tax_tag_ids': [Command.set(tax_ids.get_tax_tags(is_refund, 'base').ids)],
             'tax_tag_invert': base_line.tax_tag_invert,
         }
 
@@ -261,7 +263,6 @@ class AccountPartialReconcile(models.Model):
             'amount_currency': -cb_base_line_vals['amount_currency'],
             'currency_id': cb_base_line_vals['currency_id'],
             'partner_id': cb_base_line_vals['partner_id'],
-            'tax_exigible': True,
         }
 
     @api.model
@@ -274,19 +275,22 @@ class AccountPartialReconcile(models.Model):
         :return:                A python dictionary that could be passed to the create method of
                                 account.move.line.
         '''
+        tax_ids = tax_line.tax_ids.filtered(lambda x: x.tax_exigibility == 'on_payment')
+        base_tags = tax_ids.get_tax_tags(tax_line.tax_repartition_line_id.refund_tax_id, 'base')
+        all_tags = base_tags + tax_line.tax_repartition_line_id.tag_ids
+
         return {
             'name': tax_line.name,
             'debit': balance if balance > 0.0 else 0.0,
             'credit': -balance if balance < 0.0 else 0.0,
             'tax_base_amount': tax_line.tax_base_amount,
             'tax_repartition_line_id': tax_line.tax_repartition_line_id.id,
-            'tax_ids': [(6, 0, tax_line.tax_ids.ids)],
-            'tax_tag_ids': [(6, 0, tax_line.tax_tag_ids.ids)],
+            'tax_ids': [Command.set(tax_ids.ids)],
+            'tax_tag_ids': [Command.set(all_tags.ids)],
             'account_id': tax_line.tax_repartition_line_id.account_id.id or tax_line.account_id.id,
             'amount_currency': amount_currency,
             'currency_id': tax_line.currency_id.id,
             'partner_id': tax_line.partner_id.id,
-            'tax_exigible': True,
             # No need to set tax_tag_invert as on the base line; it will be computed from the repartition line
         }
 
@@ -308,7 +312,6 @@ class AccountPartialReconcile(models.Model):
             'amount_currency': -cb_tax_line_vals['amount_currency'],
             'currency_id': cb_tax_line_vals['currency_id'],
             'partner_id': cb_tax_line_vals['partner_id'],
-            'tax_exigible': True,
         }
 
     @api.model
@@ -317,12 +320,13 @@ class AccountPartialReconcile(models.Model):
         :param base_line_vals:  The values to create a new account.move.line record.
         :return:                The grouping key as a tuple.
         '''
+        tax_ids = base_line_vals['tax_ids'][0][2] # Decode [(6, 0, [...])] command
+        base_taxes = self.env['account.tax'].browse(tax_ids)
         return (
             base_line_vals['currency_id'],
             base_line_vals['partner_id'],
             base_line_vals['account_id'],
-            tuple(base_line_vals['tax_ids'][0][2]),     # Decode [(6, 0, [...])] command
-            tuple(base_line_vals['tax_tag_ids'][0][2]), # Decode [(6, 0, [...])] command
+            tuple(base_taxes.filtered(lambda x: x.tax_exigibility == 'on_payment').ids),
         )
 
     @api.model
@@ -336,8 +340,7 @@ class AccountPartialReconcile(models.Model):
             base_line.currency_id.id,
             base_line.partner_id.id,
             (account or base_line.account_id).id,
-            tuple(base_line.tax_ids.ids),
-            tuple(base_line.tax_tag_ids.ids),
+            tuple(base_line.tax_ids.filtered(lambda x: x.tax_exigibility == 'on_payment').ids),
         )
 
     @api.model
@@ -346,12 +349,13 @@ class AccountPartialReconcile(models.Model):
         :param tax_line_vals:   The values to create a new account.move.line record.
         :return:                The grouping key as a tuple.
         '''
+        tax_ids = tax_line_vals['tax_ids'][0][2] # Decode [(6, 0, [...])] command
+        base_taxes = self.env['account.tax'].browse(tax_ids)
         return (
             tax_line_vals['currency_id'],
             tax_line_vals['partner_id'],
             tax_line_vals['account_id'],
-            tuple(tax_line_vals['tax_ids'][0][2]),      # Decode [(6, 0, [...])] command
-            tuple(tax_line_vals['tax_tag_ids'][0][2]),  # Decode [(6, 0, [...])] command
+            tuple(base_taxes.filtered(lambda x: x.tax_exigibility == 'on_payment').ids),
             tax_line_vals['tax_repartition_line_id'],
         )
 
@@ -366,8 +370,7 @@ class AccountPartialReconcile(models.Model):
             tax_line.currency_id.id,
             tax_line.partner_id.id,
             (account or tax_line.account_id).id,
-            tuple(tax_line.tax_ids.ids),
-            tuple(tax_line.tax_tag_ids.ids),
+            tuple(tax_line.tax_ids.filtered(lambda x: x.tax_exigibility == 'on_payment').ids),
             tax_line.tax_repartition_line_id.id,
         )
 
@@ -394,15 +397,15 @@ class AccountPartialReconcile(models.Model):
                     'journal_id': partial.company_id.tax_cash_basis_journal_id.id,
                     'line_ids': [],
                     'tax_cash_basis_rec_id': partial.id,
-                    'tax_cash_basis_move_id': move.id,
-                    'fiscal_position_id': move.fiscal_position_id,
+                    'tax_cash_basis_origin_move_id': move.id,
+                    'fiscal_position_id': move.fiscal_position_id.id,
                 }
 
                 # Tracking of lines grouped all together.
                 # Used to reduce the number of generated lines and to avoid rounding issues.
                 partial_lines_to_create = {}
 
-                for line in move_values['to_process_lines']:
+                for caba_treatment, line in move_values['to_process_lines']:
 
                     # ==========================================================================
                     # Compute the balance of the current line on the cash basis entry.
@@ -424,12 +427,12 @@ class AccountPartialReconcile(models.Model):
                     # and well reported in the Tax Report.
                     # ==========================================================================
 
-                    if line.tax_repartition_line_id:
+                    if caba_treatment == 'tax':
                         # Tax line.
 
                         cb_line_vals = self._prepare_cash_basis_tax_line_vals(line, balance, amount_currency)
                         grouping_key = self._get_cash_basis_tax_line_grouping_key_from_vals(cb_line_vals)
-                    elif line.tax_ids:
+                    elif caba_treatment == 'base':
                         # Base line.
 
                         cb_line_vals = self._prepare_cash_basis_base_line_vals(line, balance, amount_currency)
@@ -448,7 +451,7 @@ class AccountPartialReconcile(models.Model):
                             'amount_currency': aggregated_vals['amount_currency'] + cb_line_vals['amount_currency'],
                         })
 
-                        if line.tax_repartition_line_id:
+                        if caba_treatment == 'tax':
                             aggregated_vals.update({
                                 'tax_base_amount': aggregated_vals['tax_base_amount'] + cb_line_vals['tax_base_amount'],
                             })
@@ -457,7 +460,7 @@ class AccountPartialReconcile(models.Model):
                         partial_lines_to_create[grouping_key] = {
                             'vals': cb_line_vals,
                         }
-                        if line.tax_repartition_line_id:
+                        if caba_treatment == 'tax':
                             partial_lines_to_create[grouping_key].update({
                                 'tax_line': line,
                             })
diff --git a/addons/account/models/account_reconcile_model.py b/addons/account/models/account_reconcile_model.py
index 1d7664d995c..9a2c4014a2d 100644
--- a/addons/account/models/account_reconcile_model.py
+++ b/addons/account/models/account_reconcile_model.py
@@ -338,7 +338,6 @@ class AccountReconcileModel(models.Model):
                 'credit': balance < 0 and -balance or 0,
                 'analytic_account_id': tax.analytic and base_line_dict['analytic_account_id'],
                 'analytic_tag_ids': tax.analytic and base_line_dict['analytic_tag_ids'],
-                'tax_exigible': tax_res['tax_exigibility'],
                 'tax_repartition_line_id': tax_res['tax_repartition_line_id'],
                 'tax_ids': [(6, 0, tax_res['tax_ids'])],
                 'tax_tag_ids': [(6, 0, tax_res['tag_ids'])],
diff --git a/addons/account/models/account_tax.py b/addons/account/models/account_tax.py
index be7f55979f0..6c4db2ca3e0 100644
--- a/addons/account/models/account_tax.py
+++ b/addons/account/models/account_tax.py
@@ -359,7 +359,7 @@ class AccountTax(models.Model):
         rep_lines = self.mapped(is_refund and 'refund_repartition_line_ids' or 'invoice_repartition_line_ids')
         return rep_lines.filtered(lambda x: x.repartition_type == repartition_type).mapped('tag_ids')
 
-    def compute_all(self, price_unit, currency=None, quantity=1.0, product=None, partner=None, is_refund=False, handle_price_include=True):
+    def compute_all(self, price_unit, currency=None, quantity=1.0, product=None, partner=None, is_refund=False, handle_price_include=True, include_caba_tags=False):
         """ Returns all information required to apply taxes (in self + their children in case of a tax group).
             We consider the sequence of the parent for group of taxes.
                 Eg. considering letters as taxes and alphabetic order as sequence :
@@ -569,6 +569,10 @@ class AccountTax(models.Model):
             subsequent_tags = self.env['account.account.tag']
             if tax.include_base_amount:
                 subsequent_taxes = taxes[i+1:].filtered('is_base_affected')
+
+                if not include_caba_tags:
+                    subsequent_taxes = subsequent_taxes.filtered(lambda x: x.tax_exigibility != 'on_payment')
+
                 subsequent_tags = subsequent_taxes.get_tax_tags(is_refund, 'base')
 
             # Compute the tax line amounts by multiplying each factor with the tax amount.
@@ -590,6 +594,11 @@ class AccountTax(models.Model):
                     line_amount += rounding_error
                     nber_rounding_steps -= 1
 
+                if not include_caba_tags and tax.tax_exigibility == 'on_payment':
+                    repartition_line_tags = self.env['account.account.tag']
+                else:
+                    repartition_line_tags = repartition_line.tag_ids
+
                 taxes_vals.append({
                     'id': tax.id,
                     'name': partner and tax.with_context(lang=partner.lang).name or tax.name,
@@ -602,7 +611,7 @@ class AccountTax(models.Model):
                     'tax_exigibility': tax.tax_exigibility,
                     'tax_repartition_line_id': repartition_line.id,
                     'group': groups_map.get(tax),
-                    'tag_ids': (repartition_line.tag_ids + subsequent_tags).ids,
+                    'tag_ids': (repartition_line_tags + subsequent_tags).ids,
                     'tax_ids': subsequent_taxes.ids,
                 })
 
@@ -618,8 +627,14 @@ class AccountTax(models.Model):
             total_included += factorized_tax_amount
             i += 1
 
+        base_taxes_for_tags = taxes
+        if not include_caba_tags:
+            base_taxes_for_tags = base_taxes_for_tags.filtered(lambda x: x.tax_exigibility != 'on_payment')
+
+        base_rep_lines = base_taxes_for_tags.mapped(is_refund and 'refund_repartition_line_ids' or 'invoice_repartition_line_ids').filtered(lambda x: x.repartition_type == 'base')
+
         return {
-            'base_tags': taxes.mapped(is_refund and 'refund_repartition_line_ids' or 'invoice_repartition_line_ids').filtered(lambda x: x.repartition_type == 'base').mapped('tag_ids').ids,
+            'base_tags': base_rep_lines.tag_ids.ids,
             'taxes': taxes_vals,
             'total_excluded': sign * total_excluded,
             'total_included': sign * currency.round(total_included),
diff --git a/addons/account/tests/common.py b/addons/account/tests/common.py
index 9c9e2a599cd..9763b2b9e86 100644
--- a/addons/account/tests/common.py
+++ b/addons/account/tests/common.py
@@ -391,7 +391,8 @@ class AccountTestInvoicingCommon(TransactionCase):
                 line_form.price_unit = amount
                 if taxes:
                     line_form.tax_ids.clear()
-                    line_form.tax_ids.add(taxes)
+                    for tax in taxes:
+                        line_form.tax_ids.add(tax)
 
         rslt = move_form.save()
 
diff --git a/addons/account/tests/test_account_move_in_invoice.py b/addons/account/tests/test_account_move_in_invoice.py
index 1308fc6a630..8c596de1ec4 100644
--- a/addons/account/tests/test_account_move_in_invoice.py
+++ b/addons/account/tests/test_account_move_in_invoice.py
@@ -34,7 +34,6 @@ class TestAccountMoveInInvoiceOnchanges(AccountTestInvoicingCommon):
             'debit': 800.0,
             'credit': 0.0,
             'date_maturity': False,
-            'tax_exigible': True,
         }
         cls.product_line_vals_2 = {
             'name': cls.product_b.name,
@@ -54,7 +53,6 @@ class TestAccountMoveInInvoiceOnchanges(AccountTestInvoicingCommon):
             'debit': 160.0,
             'credit': 0.0,
             'date_maturity': False,
-            'tax_exigible': True,
         }
         cls.tax_line_vals_1 = {
             'name': cls.tax_purchase_a.name,
@@ -74,7 +72,6 @@ class TestAccountMoveInInvoiceOnchanges(AccountTestInvoicingCommon):
             'debit': 144.0,
             'credit': 0.0,
             'date_maturity': False,
-            'tax_exigible': True,
         }
         cls.tax_line_vals_2 = {
             'name': cls.tax_purchase_b.name,
@@ -94,7 +91,6 @@ class TestAccountMoveInInvoiceOnchanges(AccountTestInvoicingCommon):
             'debit': 24.0,
             'credit': 0.0,
             'date_maturity': False,
-            'tax_exigible': True,
         }
         cls.term_line_vals_1 = {
             'name': '',
@@ -114,7 +110,6 @@ class TestAccountMoveInInvoiceOnchanges(AccountTestInvoicingCommon):
             'debit': 0.0,
             'credit': 1128.0,
             'date_maturity': fields.Date.from_string('2019-01-01'),
-            'tax_exigible': True,
         }
         cls.move_vals = {
             'partner_id': cls.partner_a.id,
@@ -759,7 +754,6 @@ class TestAccountMoveInInvoiceOnchanges(AccountTestInvoicingCommon):
                 'price_subtotal': 800.0,
                 'price_total': 1176.0,
                 'tax_ids': (self.tax_purchase_a + self.tax_armageddon).ids,
-                'tax_exigible': False,
             },
             self.product_line_vals_2,
             self.tax_line_vals_1,
@@ -782,7 +776,6 @@ class TestAccountMoveInInvoiceOnchanges(AccountTestInvoicingCommon):
                 'debit': 64.0,
                 'credit': 0.0,
                 'date_maturity': False,
-                'tax_exigible': False,
             },
             {
                 'name': child_tax_1.name,
@@ -802,7 +795,6 @@ class TestAccountMoveInInvoiceOnchanges(AccountTestInvoicingCommon):
                 'debit': 96.0,
                 'credit': 0.0,
                 'date_maturity': False,
-                'tax_exigible': False,
             },
             {
                 'name': child_tax_2.name,
@@ -822,7 +814,6 @@ class TestAccountMoveInInvoiceOnchanges(AccountTestInvoicingCommon):
                 'debit': 96.0,
                 'credit': 0.0,
                 'date_maturity': False,
-                'tax_exigible': False,
             },
             {
                 **self.term_line_vals_1,
@@ -878,7 +869,6 @@ class TestAccountMoveInInvoiceOnchanges(AccountTestInvoicingCommon):
                 'debit': 0.01,
                 'credit': 0.0,
                 'date_maturity': False,
-                'tax_exigible': True,
             },
             {
                 **self.product_line_vals_1,
@@ -929,7 +919,6 @@ class TestAccountMoveInInvoiceOnchanges(AccountTestInvoicingCommon):
                 'debit': 0.0,
                 'credit': 0.04,
                 'date_maturity': False,
-                'tax_exigible': True,
             },
             {
                 **self.term_line_vals_1,
diff --git a/addons/account/tests/test_account_move_in_refund.py b/addons/account/tests/test_account_move_in_refund.py
index 6d25d771387..5897c5e32b1 100644
--- a/addons/account/tests/test_account_move_in_refund.py
+++ b/addons/account/tests/test_account_move_in_refund.py
@@ -33,7 +33,6 @@ class TestAccountMoveInRefundOnchanges(AccountTestInvoicingCommon):
             'debit': 0.0,
             'credit': 800.0,
             'date_maturity': False,
-            'tax_exigible': True,
         }
         cls.product_line_vals_2 = {
             'name': cls.product_b.name,
@@ -53,7 +52,6 @@ class TestAccountMoveInRefundOnchanges(AccountTestInvoicingCommon):
             'debit': 0.0,
             'credit': 160.0,
             'date_maturity': False,
-            'tax_exigible': True,
         }
         cls.tax_line_vals_1 = {
             'name': cls.tax_purchase_a.name,
@@ -73,7 +71,6 @@ class TestAccountMoveInRefundOnchanges(AccountTestInvoicingCommon):
             'debit': 0.0,
             'credit': 144.0,
             'date_maturity': False,
-            'tax_exigible': True,
         }
         cls.tax_line_vals_2 = {
             'name': cls.tax_purchase_b.name,
@@ -93,7 +90,6 @@ class TestAccountMoveInRefundOnchanges(AccountTestInvoicingCommon):
             'debit': 0.0,
             'credit': 24.0,
             'date_maturity': False,
-            'tax_exigible': True,
         }
         cls.term_line_vals_1 = {
             'name': '',
@@ -113,7 +109,6 @@ class TestAccountMoveInRefundOnchanges(AccountTestInvoicingCommon):
             'debit': 1128.0,
             'credit': 0.0,
             'date_maturity': fields.Date.from_string('2019-01-01'),
-            'tax_exigible': True,
         }
         cls.move_vals = {
             'partner_id': cls.partner_a.id,
@@ -459,7 +454,6 @@ class TestAccountMoveInRefundOnchanges(AccountTestInvoicingCommon):
                 'price_subtotal': 800.0,
                 'price_total': 1176.0,
                 'tax_ids': (self.tax_purchase_a + self.tax_armageddon).ids,
-                'tax_exigible': False,
             },
             self.product_line_vals_2,
             self.tax_line_vals_1,
@@ -482,7 +476,6 @@ class TestAccountMoveInRefundOnchanges(AccountTestInvoicingCommon):
                 'debit': 0.0,
                 'credit': 96.0,
                 'date_maturity': False,
-                'tax_exigible': False,
             },
             {
                 'name': child_tax_1.name,
@@ -502,7 +495,6 @@ class TestAccountMoveInRefundOnchanges(AccountTestInvoicingCommon):
                 'debit': 0.0,
                 'credit': 64.0,
                 'date_maturity': False,
-                'tax_exigible': False,
             },
             {
                 'name': child_tax_2.name,
@@ -522,7 +514,6 @@ class TestAccountMoveInRefundOnchanges(AccountTestInvoicingCommon):
                 'debit': 0.0,
                 'credit': 96.0,
                 'date_maturity': False,
-                'tax_exigible': False,
             },
             {
                 **self.term_line_vals_1,
@@ -578,7 +569,6 @@ class TestAccountMoveInRefundOnchanges(AccountTestInvoicingCommon):
                 'debit': 0.0,
                 'credit': 0.01,
                 'date_maturity': False,
-                'tax_exigible': True,
             },
             {
                 **self.product_line_vals_1,
@@ -629,7 +619,6 @@ class TestAccountMoveInRefundOnchanges(AccountTestInvoicingCommon):
                 'debit': 0.04,
                 'credit': 0.0,
                 'date_maturity': False,
-                'tax_exigible': True,
             },
             {
                 **self.term_line_vals_1,
diff --git a/addons/account/tests/test_account_move_out_invoice.py b/addons/account/tests/test_account_move_out_invoice.py
index 7f88862ae6f..edfef97a210 100644
--- a/addons/account/tests/test_account_move_out_invoice.py
+++ b/addons/account/tests/test_account_move_out_invoice.py
@@ -38,7 +38,6 @@ class TestAccountMoveOutInvoiceOnchanges(AccountTestInvoicingCommon):
             'debit': 0.0,
             'credit': 1000.0,
             'date_maturity': False,
-            'tax_exigible': True,
         }
         cls.product_line_vals_2 = {
             'name': cls.product_b.name,
@@ -58,7 +57,6 @@ class TestAccountMoveOutInvoiceOnchanges(AccountTestInvoicingCommon):
             'debit': 0.0,
             'credit': 200.0,
             'date_maturity': False,
-            'tax_exigible': True,
         }
         cls.tax_line_vals_1 = {
             'name': cls.tax_sale_a.name,
@@ -78,7 +76,6 @@ class TestAccountMoveOutInvoiceOnchanges(AccountTestInvoicingCommon):
             'debit': 0.0,
             'credit': 180.0,
             'date_maturity': False,
-            'tax_exigible': True,
         }
         cls.tax_line_vals_2 = {
             'name': cls.tax_sale_b.name,
@@ -98,7 +95,6 @@ class TestAccountMoveOutInvoiceOnchanges(AccountTestInvoicingCommon):
             'debit': 0.0,
             'credit': 30.0,
             'date_maturity': False,
-            'tax_exigible': True,
         }
         cls.term_line_vals_1 = {
             'name': '',
@@ -118,7 +114,6 @@ class TestAccountMoveOutInvoiceOnchanges(AccountTestInvoicingCommon):
             'debit': 1410.0,
             'credit': 0.0,
             'date_maturity': fields.Date.from_string('2019-01-01'),
-            'tax_exigible': True,
         }
         cls.move_vals = {
             'partner_id': cls.partner_a.id,
@@ -764,7 +759,6 @@ class TestAccountMoveOutInvoiceOnchanges(AccountTestInvoicingCommon):
                 'price_subtotal': 1000.0,
                 'price_total': 1470.0,
                 'tax_ids': (self.tax_sale_a + self.tax_armageddon).ids,
-                'tax_exigible': False,
             },
             self.product_line_vals_2,
             self.tax_line_vals_1,
@@ -787,7 +781,6 @@ class TestAccountMoveOutInvoiceOnchanges(AccountTestInvoicingCommon):
                 'debit': 0.0,
                 'credit': 120.0,
                 'date_maturity': False,
-                'tax_exigible': False,
             },
             {
                 'name': child_tax_1.name,
@@ -807,7 +800,6 @@ class TestAccountMoveOutInvoiceOnchanges(AccountTestInvoicingCommon):
                 'debit': 0.0,
                 'credit': 80.0,
                 'date_maturity': False,
-                'tax_exigible': False,
             },
             {
                 'name': child_tax_2.name,
@@ -827,7 +819,6 @@ class TestAccountMoveOutInvoiceOnchanges(AccountTestInvoicingCommon):
                 'debit': 0.0,
                 'credit': 120.0,
                 'date_maturity': False,
-                'tax_exigible': False,
             },
             {
                 **self.term_line_vals_1,
@@ -1083,7 +1074,6 @@ class TestAccountMoveOutInvoiceOnchanges(AccountTestInvoicingCommon):
                 'debit': 0.0,
                 'credit': 119.91,
                 'date_maturity': False,
-                'tax_exigible': True,
             },
             {
                 **self.term_line_vals_1,
@@ -1143,7 +1133,6 @@ class TestAccountMoveOutInvoiceOnchanges(AccountTestInvoicingCommon):
                 'debit': 119.91,
                 'credit': 0.0,
                 'date_maturity': False,
-                'tax_exigible': True,
             },
             {
                 **self.term_line_vals_1,
@@ -1207,7 +1196,6 @@ class TestAccountMoveOutInvoiceOnchanges(AccountTestInvoicingCommon):
                 'debit': 0.0,
                 'credit': 59.95,
                 'date_maturity': False,
-                'tax_exigible': True,
             },
             {
                 **self.term_line_vals_1,
@@ -1271,7 +1259,6 @@ class TestAccountMoveOutInvoiceOnchanges(AccountTestInvoicingCommon):
                 'debit': 59.95,
                 'credit': 0.0,
                 'date_maturity': False,
-                'tax_exigible': True,
             },
             {
                 **self.term_line_vals_1,
@@ -1501,7 +1488,6 @@ class TestAccountMoveOutInvoiceOnchanges(AccountTestInvoicingCommon):
                 'debit': 0.0,
                 'credit': 0.01,
                 'date_maturity': False,
-                'tax_exigible': True,
             },
             {
                 **self.product_line_vals_1,
@@ -1552,7 +1538,6 @@ class TestAccountMoveOutInvoiceOnchanges(AccountTestInvoicingCommon):
                 'debit': 0.04,
                 'credit': 0.0,
                 'date_maturity': False,
-                'tax_exigible': True,
             },
             {
                 **self.term_line_vals_1,
diff --git a/addons/account/tests/test_account_move_out_refund.py b/addons/account/tests/test_account_move_out_refund.py
index 0cdf89298c0..7c9aaa3eba5 100644
--- a/addons/account/tests/test_account_move_out_refund.py
+++ b/addons/account/tests/test_account_move_out_refund.py
@@ -33,7 +33,6 @@ class TestAccountMoveOutRefundOnchanges(AccountTestInvoicingCommon):
             'debit': 1000.0,
             'credit': 0.0,
             'date_maturity': False,
-            'tax_exigible': True,
         }
         cls.product_line_vals_2 = {
             'name': cls.product_b.name,
@@ -53,7 +52,6 @@ class TestAccountMoveOutRefundOnchanges(AccountTestInvoicingCommon):
             'debit': 200.0,
             'credit': 0.0,
             'date_maturity': False,
-            'tax_exigible': True,
         }
         cls.tax_line_vals_1 = {
             'name': cls.tax_sale_a.name,
@@ -73,7 +71,6 @@ class TestAccountMoveOutRefundOnchanges(AccountTestInvoicingCommon):
             'debit': 180.0,
             'credit': 0.0,
             'date_maturity': False,
-            'tax_exigible': True,
         }
         cls.tax_line_vals_2 = {
             'name': cls.tax_sale_b.name,
@@ -93,7 +90,6 @@ class TestAccountMoveOutRefundOnchanges(AccountTestInvoicingCommon):
             'debit': 30.0,
             'credit': 0.0,
             'date_maturity': False,
-            'tax_exigible': True,
         }
         cls.term_line_vals_1 = {
             'name': '',
@@ -113,7 +109,6 @@ class TestAccountMoveOutRefundOnchanges(AccountTestInvoicingCommon):
             'debit': 0.0,
             'credit': 1410.0,
             'date_maturity': fields.Date.from_string('2019-01-01'),
-            'tax_exigible': True,
         }
         cls.move_vals = {
             'partner_id': cls.partner_a.id,
@@ -459,7 +454,6 @@ class TestAccountMoveOutRefundOnchanges(AccountTestInvoicingCommon):
                 'price_subtotal': 1000.0,
                 'price_total': 1470.0,
                 'tax_ids': (self.tax_sale_a + self.tax_armageddon).ids,
-                'tax_exigible': False,
             },
             self.product_line_vals_2,
             self.tax_line_vals_1,
@@ -482,7 +476,6 @@ class TestAccountMoveOutRefundOnchanges(AccountTestInvoicingCommon):
                 'debit': 80.0,
                 'credit': 0.0,
                 'date_maturity': False,
-                'tax_exigible': False,
             },
             {
                 'name': child_tax_1.name,
@@ -502,7 +495,6 @@ class TestAccountMoveOutRefundOnchanges(AccountTestInvoicingCommon):
                 'debit': 120.0,
                 'credit': 0.0,
                 'date_maturity': False,
-                'tax_exigible': False,
             },
             {
                 'name': child_tax_2.name,
@@ -522,7 +514,6 @@ class TestAccountMoveOutRefundOnchanges(AccountTestInvoicingCommon):
                 'debit': 120.0,
                 'credit': 0.0,
                 'date_maturity': False,
-                'tax_exigible': False,
             },
             {
                 **self.term_line_vals_1,
@@ -578,7 +569,6 @@ class TestAccountMoveOutRefundOnchanges(AccountTestInvoicingCommon):
                 'debit': 0.01,
                 'credit': 0.0,
                 'date_maturity': False,
-                'tax_exigible': True,
             },
             {
                 **self.product_line_vals_1,
@@ -629,7 +619,6 @@ class TestAccountMoveOutRefundOnchanges(AccountTestInvoicingCommon):
                 'debit': 0.0,
                 'credit': 0.04,
                 'date_maturity': False,
-                'tax_exigible': True,
             },
             {
                 **self.term_line_vals_1,
diff --git a/addons/account/tests/test_account_move_reconcile.py b/addons/account/tests/test_account_move_reconcile.py
index eaf8abbc767..22d1f103053 100644
--- a/addons/account/tests/test_account_move_reconcile.py
+++ b/addons/account/tests/test_account_move_reconcile.py
@@ -202,33 +202,6 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                 "Amount currency of %s is incorrect" % account.name,
             )
 
-    def assertTaxGridAmounts(self, amount_per_tag):
-        expected_values = {tag.id: (tag, balance) for tag, balance in amount_per_tag}
-
-        if not expected_values:
-            return
-
-        self.cr.execute('''
-            SELECT
-                rel.account_account_tag_id,
-                SUM(line.balance)
-            FROM account_account_tag_account_move_line_rel rel
-            JOIN account_move_line line ON line.id = rel.account_move_line_id
-            WHERE line.tax_exigible IS TRUE
-              AND line.company_id = ANY(%(company_ids)s)
-            GROUP BY rel.account_account_tag_id
-        ''', {
-            'company_ids': self.env.companies.ids,
-        })
-
-        for tag_id, total_balance in self.cr.fetchall():
-            tag, expected_balance = expected_values[tag_id]
-            self.assertEqual(
-                total_balance,
-                expected_balance,
-                "Balance of %s is incorrect" % tag.name,
-            )
-
     # -------------------------------------------------------------------------
     # Test creation of account.partial.reconcile/account.full.reconcile
     # during the reconciliation.
@@ -1216,7 +1189,6 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                     'credit': 100.0,
                     'account_id': self.company_data['default_account_revenue'].id,
                     'tax_ids': [(6, 0, (self.cash_basis_tax_a_third_amount + self.cash_basis_tax_tiny_amount).ids)],
-                    'tax_exigible': False,
                 }),
 
                 # Tax lines
@@ -1225,14 +1197,12 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                     'credit': 33.33,
                     'account_id': self.cash_basis_transfer_account.id,
                     'tax_repartition_line_id': self.cash_basis_tax_a_third_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
-                    'tax_exigible': False,
                 }),
                 (0, 0, {
                     'debit': 0.0,
                     'credit': 0.01,
                     'account_id': self.cash_basis_transfer_account.id,
                     'tax_repartition_line_id': self.cash_basis_tax_tiny_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
-                    'tax_exigible': False,
                 }),
 
                 # Receivable lines
@@ -1428,7 +1398,6 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                     'currency_id': currency_id,
                     'account_id': self.company_data['default_account_revenue'].id,
                     'tax_ids': [(6, 0, taxes.ids)],
-                    'tax_exigible': False,
                 }),
 
                 # Tax lines
@@ -1439,7 +1408,6 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                     'currency_id': currency_id,
                     'account_id': self.cash_basis_transfer_account.id,
                     'tax_repartition_line_id': self.cash_basis_tax_a_third_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
-                    'tax_exigible': False,
                 }),
                 (0, 0, {
                     'debit': 0.0,
@@ -1448,7 +1416,6 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                     'currency_id': currency_id,
                     'account_id': self.cash_basis_transfer_account.id,
                     'tax_repartition_line_id': self.cash_basis_tax_tiny_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
-                    'tax_exigible': False,
                 }),
 
                 # Receivable lines
@@ -1639,7 +1606,7 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
 
     def test_reconcile_cash_basis_exchange_difference_transfer_account_check_entries_1(self):
         ''' Test the generation of the exchange difference for a tax cash basis journal entry when the transfer
-        account is not a reconcile one.
+        account is not reconcilable.
         '''
         currency_id = self.currency_data['currency'].id
 
@@ -1656,7 +1623,6 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                     'currency_id': currency_id,
                     'account_id': self.company_data['default_account_revenue'].id,
                     'tax_ids': [(6, 0, self.cash_basis_tax_a_third_amount.ids)],
-                    'tax_exigible': False,
                 }),
 
                 # Tax line
@@ -1667,7 +1633,6 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                     'currency_id': currency_id,
                     'account_id': self.cash_basis_transfer_account.id,
                     'tax_repartition_line_id': self.cash_basis_tax_a_third_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
-                    'tax_exigible': False,
                 }),
 
                 # Receivable lines
@@ -1794,7 +1759,6 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                     'currency_id': currency_id,
                     'account_id': self.company_data['default_account_revenue'].id,
                     'tax_ids': [(6, 0, self.cash_basis_tax_a_third_amount.ids)],
-                    'tax_exigible': False,
                 }),
 
                 # Tax line
@@ -1805,7 +1769,6 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                     'currency_id': currency_id,
                     'account_id': self.cash_basis_transfer_account.id,
                     'tax_repartition_line_id': self.cash_basis_tax_a_third_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
-                    'tax_exigible': False,
                 }),
 
                 # Receivable lines
@@ -1882,7 +1845,6 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                     'currency_id': currency_id,
                     'account_id': self.company_data['default_account_revenue'].id,
                     'tax_ids': [(6, 0, self.cash_basis_tax_a_third_amount.ids)],
-                    'tax_exigible': False,
                 }),
 
                 # Tax line
@@ -1893,7 +1855,6 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                     'currency_id': currency_id,
                     'account_id': self.cash_basis_transfer_account.id,
                     'tax_repartition_line_id': self.cash_basis_tax_a_third_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
-                    'tax_exigible': False,
                 }),
 
                 # Receivable lines
@@ -1957,7 +1918,6 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                     'credit': 100.0,
                     'account_id': self.company_data['default_account_revenue'].id,
                     'tax_ids': [(6, 0, self.cash_basis_tax_a_third_amount.ids)],
-                    'tax_exigible': False,
                 }),
 
                 # Tax line
@@ -1966,7 +1926,6 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                     'credit': 33.33,
                     'account_id': self.cash_basis_transfer_account.id,
                     'tax_repartition_line_id': self.cash_basis_tax_a_third_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
-                    'tax_exigible': False,
                 }),
 
                 # Receivable line
@@ -2037,8 +1996,6 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                     'credit': 100.0,
                     'account_id': self.company_data['default_account_revenue'].id,
                     'tax_ids': [(6, 0, self.cash_basis_tax_a_third_amount.ids)],
-                    'tax_tag_ids': [(6, 0, self.tax_tags[0].ids)],
-                    'tax_exigible': False,
                 }),
 
                 # Tax line
@@ -2047,8 +2004,6 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                     'credit': 33.33,
                     'account_id': self.cash_basis_transfer_account.id,
                     'tax_repartition_line_id': self.cash_basis_tax_a_third_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
-                    'tax_tag_ids': [(6, 0, self.tax_tags[1].ids)],
-                    'tax_exigible': False,
                 }),
 
                 # Receivable line
@@ -2072,8 +2027,6 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                     'credit': 0.0,
                     'account_id': self.company_data['default_account_revenue'].id,
                     'tax_ids': [(6, 0, self.cash_basis_tax_a_third_amount.ids)],
-                    'tax_tag_ids': [(6, 0, self.tax_tags[2].ids)],
-                    'tax_exigible': False,
                 }),
 
                 # Tax line
@@ -2081,9 +2034,7 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                     'debit': 33.33,
                     'credit': 0.0,
                     'account_id': self.cash_basis_transfer_account.id,
-                    'tax_repartition_line_id': self.cash_basis_tax_a_third_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
-                    'tax_tag_ids': [(6, 0, self.tax_tags[3].ids)],
-                    'tax_exigible': False,
+                    'tax_repartition_line_id': self.cash_basis_tax_a_third_amount.refund_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
                 }),
 
                 # Receivable line
@@ -2104,7 +2055,7 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
         self.assertFullReconcile(res['full_reconcile'], receivable_lines)
         self.assertEqual(len(res.get('tax_cash_basis_moves', [])), 2)
 
-        tax_cash_basis_moves = res['tax_cash_basis_moves'].sorted(lambda move: move.tax_cash_basis_move_id.id)
+        tax_cash_basis_moves = res['tax_cash_basis_moves'].sorted(lambda move: move.tax_cash_basis_origin_move_id.id)
 
         # Invoice:
         cb_lines = tax_cash_basis_moves[0].line_ids.sorted(lambda line: (-abs(line.balance), -line.debit, line.account_id))
@@ -2128,14 +2079,6 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
             {'debit': 0.0,      'credit': 33.33,    'tax_tag_ids': [],                      'account_id': self.cash_basis_transfer_account.id},
         ])
 
-        self.assertTaxGridAmounts([
-            # Tag               Balance
-            (self.tax_tags[0],  -100.0),
-            (self.tax_tags[1],  -33.33),
-            (self.tax_tags[2],  100.0),
-            (self.tax_tags[3],  33.33),
-        ])
-
     def test_reconcile_cash_basis_tax_grid_multi_taxes(self):
         ''' Test the tax grid when reconciling an invoice with multiple taxes/tax repartition. '''
         base_taxes = self.cash_basis_tax_a_third_amount + self.cash_basis_tax_tiny_amount
@@ -2152,8 +2095,6 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                     'credit': 100.0,
                     'account_id': self.company_data['default_account_revenue'].id,
                     'tax_ids': [(6, 0, base_taxes.ids)],
-                    'tax_tag_ids': [(6, 0, base_tags.ids)],
-                    'tax_exigible': False,
                 }),
 
                 # Tax lines
@@ -2162,16 +2103,12 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                     'credit': 33.33,
                     'account_id': self.cash_basis_transfer_account.id,
                     'tax_repartition_line_id': self.cash_basis_tax_a_third_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
-                    'tax_tag_ids': [(6, 0, self.tax_tags[1].ids)],
-                    'tax_exigible': False,
                 }),
                 (0, 0, {
                     'debit': 0.0,
                     'credit': 0.01,
                     'account_id': self.cash_basis_transfer_account.id,
                     'tax_repartition_line_id': self.cash_basis_tax_tiny_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
-                    'tax_tag_ids': [(6, 0, self.tax_tags[5].ids)],
-                    'tax_exigible': False,
                 }),
 
                 # Receivable lines
@@ -2214,14 +2151,6 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
             {'debit': 0.0,      'credit': 0.01,     'tax_ids': [],              'tax_tag_ids': self.tax_tags[5].ids,    'account_id': self.tax_account_2.id},
         ])
 
-        self.assertTaxGridAmounts([
-            # Tag               Balance
-            (self.tax_tags[0],  -100.0),
-            (self.tax_tags[1],  -33.33),
-            (self.tax_tags[4],  -100.0),
-            (self.tax_tags[5],  -0.01),
-        ])
-
     def test_caba_mix_reconciliation(self):
         """ Test the reconciliation of tax lines (when using a reconcilable tax account)
         for cases mixing taxes exigible on payment and on invoices.
diff --git a/addons/account/views/account_move_views.xml b/addons/account/views/account_move_views.xml
index b3296670a76..ae57c003c04 100644
--- a/addons/account/views/account_move_views.xml
+++ b/addons/account/views/account_move_views.xml
@@ -42,7 +42,6 @@
                                         <field name="tax_line_id" readonly="1" attrs="{'invisible': [('tax_line_id','=',False)]}"/>
                                         <field name="tax_ids" widget="many2many_tags" readonly="1" attrs="{'invisible': [('tax_ids','=',[])]}"/>
                                         <field name="tax_tag_invert" readonly="1" groups="base.group_no_one"/>
-                                        <field name="tax_exigible" readonly="1"/>
                                         <field name="tax_audit"/>
                                     </group>
                                     <group string="Matching" attrs="{'invisible':[('matched_debit_ids', '=', []),('matched_credit_ids', '=', [])]}">
@@ -696,6 +695,13 @@
                                     attrs="{'invisible': ['|', '|', ('move_type', '!=', 'entry'), ('id', '=', False), ('has_reconciled_entries', '=', False)]}"
                                     string="Reconciled Entries">
                             </button>
+                            <button name="open_created_caba_entries"
+                                    class="oe_stat_button"
+                                    icon="fa-usd"
+                                    type="object"
+                                    attrs="{'invisible': [('tax_cash_basis_created_move_ids', '=', [])]}"
+                                    string="Cash Basis Entries">
+                            </button>
                         </div>
 
                         <!-- Payment status for invoices / receipts -->
@@ -737,6 +743,7 @@
                         <field name="statement_id" invisible="1"/>
                         <field name="payment_id" invisible="1"/>
                         <field name="tax_country_id" invisible="1"/>
+                        <field name="tax_cash_basis_created_move_ids" invisible="1"/>
 
                         <div class="oe_title">
                             <!-- Invoice draft header -->
@@ -770,6 +777,7 @@
                                        attrs="{'invisible':[('move_type', 'not in', ('in_invoice', 'in_receipt', 'in_refund'))]}" />
                                 <field name="ref" nolabel="1" attrs="{'invisible':[('move_type', 'not in', ('in_invoice', 'in_receipt', 'in_refund'))]}" />
                                 <field name="ref" attrs="{'invisible':[('move_type', 'in', ('in_invoice', 'in_receipt', 'in_refund', 'out_invoice', 'out_refund'))]}"/>
+                                <field name="tax_cash_basis_origin_move_id" attrs="{'invisible': [('tax_cash_basis_origin_move_id', '=', False)]}"/>
                                 <field name="payment_reference"
                                        attrs="{'invisible': [('move_type', 'not in', ('out_invoice', 'out_refund', 'in_invoice', 'in_refund', 'out_receipt', 'in_receipt'))], 'readonly': [('state', '!=', 'draft')]}"/>
                                 <field name="partner_bank_id"
@@ -904,7 +912,6 @@
                                         <field name="tax_repartition_line_id" invisible="1"/>
                                         <field name="tax_tag_ids" invisible="1"/>
                                         <field name="tax_base_amount" invisible="1"/>
-                                        <field name="tax_exigible" invisible="1"/>
                                         <field name="company_id" invisible="1"/>
                                         <field name="company_currency_id" invisible="1"/>
                                         <field name="recompute_tax_line" invisible="1" force_save="1"/>
@@ -981,7 +988,6 @@
                                         <field name="tax_repartition_line_id" invisible="1"/>
                                         <field name="tax_tag_ids" invisible="1"/>
                                         <field name="tax_base_amount" invisible="1"/>
-                                        <field name="tax_exigible" invisible="1"/>
                                         <field name="company_id" invisible="1"/>
                                         <field name="company_currency_id" invisible="1"/>
                                         <field name="recompute_tax_line" invisible="1" force_save="1"/>
@@ -1134,7 +1140,6 @@
                                         <field name="tax_group_id" invisible="1"/>
                                         <field name="tax_repartition_line_id" invisible="1" force_save="1"/>
                                         <field name="tax_base_amount" invisible="1" force_save="1"/>
-                                        <field name="tax_exigible" invisible="1" force_save="1"/>
                                         <field name="company_id" invisible="1"/>
                                         <field name="company_currency_id" invisible="1"/>
                                         <field name="recompute_tax_line" invisible="1" force_save="1"/>
diff --git a/addons/account_tax_python/models/account_tax.py b/addons/account_tax_python/models/account_tax.py
index 435be47fa9c..83f610879e9 100644
--- a/addons/account_tax_python/models/account_tax.py
+++ b/addons/account_tax_python/models/account_tax.py
@@ -39,7 +39,7 @@ class AccountTaxPython(models.Model):
             return localdict['result']
         return super(AccountTaxPython, self)._compute_amount(base_amount, price_unit, quantity, product, partner)
 
-    def compute_all(self, price_unit, currency=None, quantity=1.0, product=None, partner=None, is_refund=False, handle_price_include=True):
+    def compute_all(self, price_unit, currency=None, quantity=1.0, product=None, partner=None, is_refund=False, handle_price_include=True, include_caba_tags=False):
         taxes = self.filtered(lambda r: r.amount_type != 'code')
         company = self.env.company
         if product and product._name == 'product.template':
@@ -50,7 +50,7 @@ class AccountTaxPython(models.Model):
             safe_eval(tax.python_applicable, localdict, mode="exec", nocopy=True)
             if localdict.get('result', False):
                 taxes += tax
-        return super(AccountTaxPython, taxes).compute_all(price_unit, currency, quantity, product, partner, is_refund=is_refund, handle_price_include=handle_price_include)
+        return super(AccountTaxPython, taxes).compute_all(price_unit, currency, quantity, product, partner, is_refund=is_refund, handle_price_include=handle_price_include, include_caba_tags=include_caba_tags)
 
 
 class AccountTaxTemplatePython(models.Model):