odoo16/addons/l10n_sa_edi/views/account_tax_views.xml

<?xml version="1.0" encoding="utf-8"?>
<odoo>

    <record id="view_tax_form" model="ir.ui.view">
        <field name="name">account.tax.form.zatca</field>
        <field name="model">account.tax</field>
        <field name="inherit_id" ref="account.view_tax_form"/>
        <field name="arch" type="xml">
            <xpath expr="//field[@name='country_id']" position="after">
                <field name="l10n_sa_is_retention" attrs="{'invisible': ['|', '|', ('type_tax_use', '!=', 'sale'), ('country_code', '!=', 'SA'), ('amount', '>=', 0)]}"/>
                <field name="l10n_sa_exemption_reason_code" attrs="{'invisible': ['|', '|', ('type_tax_use', '!=', 'sale'), ('country_code', '!=', 'SA'), ('amount', '!=', 0)]}"/>
            </xpath>
        </field>
    </record>

</odoo>