[IMP] account: Exclude Off Balance Accounts from tax repartition lines

This commit excludes off-balance accounts from appearing in tax
repartition lines.
Previously, off-balance accounts were included in the selection, which
was causing confusion and unnecessary clutter in the interface.

The need for this change was raised due to the observation
that off-balance accounts are never actually used in tax repartition
scenarios.
Including them only complicates the account selection process without
adding any functional value

closes odoo/odoo#135763

Signed-off-by: Brice Bartoletti (bib) <bib@odoo.com>

addons/account/models/account_tax.py

@@ -1279,7 +1279,7 @@ class AccountTaxRepartitionLine(models.Model):
     repartition_type = fields.Selection(string="Based On", selection=[('base', 'Base'), ('tax', 'of tax')], required=True, default='tax', help="Base on which the factor will be applied.")
     account_id = fields.Many2one(string="Account",
         comodel_name='account.account',
-        domain="[('deprecated', '=', False), ('company_id', '=', company_id), ('account_type', 'not in', ('asset_receivable', 'liability_payable'))]",
+        domain="[('deprecated', '=', False), ('company_id', '=', company_id), ('account_type', 'not in', ('asset_receivable', 'liability_payable', 'off_balance'))]",
         check_company=True,
         help="Account on which to post the tax amount")
     tag_ids = fields.Many2many(string="Tax Grids", comodel_name='account.account.tag', domain=[('applicability', '=', 'taxes')], copy=True, ondelete='restrict')