br_account/views/account_tax.xml
<?xml version="1.0" encoding="utf-8"?>
<odoo>
<record id="view_tax_form" model="ir.ui.view">
<field name="name">view.tax.form</field>
<field name="model">account.tax</field>
<field name="inherit_id" ref="account.view_tax_form"/>
<field name="arch" type="xml">
<xpath expr="//div" position="attributes">
<attribute name="attrs">{'invisible':[('amount_type','not in', ('fixed', 'percent', 'division', 'icmsst'))]}</attribute>
</xpath>
<field name="refund_account_id" position="after">
<field name="deduced_account_id" />
<field name="refund_deduced_account_id" />
</field>
<field name="name" position="after">
<field name="domain" />
<field name="difal_por_dentro" />
<field name="frete_base" attrs="{'invisible':[('domain', '!=', ('ipi'))]}"/>
</field>
</field>
</record>
</odoo>