diff --git a/l10n_th_account_tax/models/account_move.py b/l10n_th_account_tax/models/account_move.py
index e92f3c3c0..17f6c27d1 100644
--- a/l10n_th_account_tax/models/account_move.py
+++ b/l10n_th_account_tax/models/account_move.py
@@ -545,7 +545,9 @@ def _post(self, soft=True):
         #   but still need to keep track the withholding.move base amount
         for move in self:
             # Normal case, create withholding.move only when withholding
-            wht_moves = move.line_ids.filtered("account_id.wht_account")
+            wht_moves = move.line_ids.filtered(
+                lambda l: l.account_id.wht_account and l.wht_tax_id
+            )
             withholding_moves = [
                 Command.create(self._prepare_withholding_move(wht_move))
                 for wht_move in wht_moves