Why isn't the link to Tax Authority Invoice enabled for the AP invoice?
This depends on the value of the Tax Invoice Creation Point column in both the Configuration Owner Tax Options and Tax setup.
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Invoice: If the Tax Invoice Creation Point column is Invoice, then the tax authority invoice is created and the link is enabled on validating the AP invoice.
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Payment: If the Tax Invoice Creation Point column is Payment, then the tax authority invoice is created and the link is enabled after the payment of AP invoice.