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Since tax is not a mandatory field anyway why can't we hide the tax field?

We want to make the form as simple as possible for users. Having a field that is not necessary makes it very cluttered. Furthermore, it is hiding the attachment button. Because tax comes before attachment, users have to scroll to the right before they can see the attach button. Attachment is much more important than the tax field because companies must have all receipts shown for during the audit process.