account_view.xml

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

<!--
    Copyright (C) 2013 Akretion (http://www.akretion.com/)
    @author Alexis de Lattre <alexis.delattre@akretion.com>
    The licence is in the file __openerp__.py
-->

<openerp>
<data>

<record id="view_tax_form" model="ir.ui.view">
    <field name="name">account.cutoff.accrual.view_tax_form</field>
    <field name="model">account.tax</field>
    <field name="inherit_id" ref="account.view_tax_form" />
    <field name="arch" type="xml">
        <group string="Refunds" position="after">
            <group string="Accruals" name="accrual">
                <field name="account_accrued_revenue_id" attrs="{'invisible': [('type_tax_use', '=', 'purchase')]}"/>
                <field name="account_accrued_expense_id" attrs="{'invisible': [('type_tax_use', '=', 'sale')]}"/>
            </group>
        </group>
    </field>
</record>


</data>
</openerp>