This transaction type is available if the VAT Accounting option is selected on the Administration > Settings > General Settings form.
A document of the Payment Receipt type with Tax Refund as the transaction type you create when you need to register any refund received from the Tax Authority to your bank account.
You can create a bank receipt of the Tax Refund type by using a document of the Calculation of VAT Liability type as the basis type. Also, you can manually create bank receipts for refunds of incorrectly charged tax penalties or interest.
Bank receipts with the Tax Refund transaction type are not used as basis for creating documents of any other type.