In some countries like Brazil, taxes such as ICMS (a common tax type for transportation of goods in Brazil) must be applied to non-sales transactions. Any movement of goods in or out of the originating entity results in taxes, and they must be recorded in the general ledger as well.

Therefore, even for non-sales transactions, such as Inventory Transfer, Issue Unplanned, and so on, taxes must be recorded in the general ledger when inventory is issued.