Differentiation and Meaning of Account Type "Tax" at Chart of Account

ERPNext Accounting
,
1

Hi,
Can I know what’s the purpose of Account Type - Tax at Chart of Account. In most system that I explore before, it normally have Payables, receivables, bank and so on, but I’m wondering the function of Account Type - Tax at Chart of Account.

In order to set the account head for GST / VAT, is it necessary to Have GL Code under this type or not ?

2

Where do you find this?

Re Tax in my COA case I find this:

Screenshot from 2018-04-30 10-30-14
Screenshot from 2018-04-30 10-30-141280×1024 64.5 KB

Screenshot from 2018-04-30 10-30-55
Screenshot from 2018-04-30 10-30-551280×1024 89.3 KB