Below query is to list down the tax account based on Operating Unit,

SELECT hou.organization_id,

       hou.NAME,

       tax_account_ccid,

       zxr.tax,

       zxr.tax_status_code,

       zxr.tax_regime_code,

       zxr.tax_rate_code,

       zxr.tax_jurisdiction_code,

       zxr.rate_type_code,

       zxr.percentage_rate,

       zxr.tax_rate_id,

       zxr.effective_from,

       zxr.effective_to,

       zxr.active_flag

  FROM zx_rates_vl        zxr,

       zx_accounts        b,

       hr_operating_units hou

 WHERE b.internal_organization_id = hou.organization_id

   AND b.tax_account_entity_code = 'RATES'

   AND b.tax_account_entity_id = zxr.tax_rate_id

   AND zxr.active_flag = 'Y'

   AND SYSDATE BETWEEN zxr.effective_from AND nvl(zxr.effective_to, SYSDATE);