diff --git a/addons/account/migrations/13.0.1.1/post-migration.py b/addons/account/migrations/13.0.1.1/post-migration.py
index c27ef9fdef43..8e34839fc048 100644
--- a/addons/account/migrations/13.0.1.1/post-migration.py
+++ b/addons/account/migrations/13.0.1.1/post-migration.py
@@ -1044,9 +1044,9 @@ def migrate(env, version):
     fill_res_partner_ranks(env)
     try_to_fill_account_account_tag_country_id(env)
     create_account_tax_repartition_lines(env)
-    move_tags_from_taxes_to_repartition_lines(env)
+    # move_tags_from_taxes_to_repartition_lines(env)
     assign_tax_repartition_line_to_move_lines(env)
-    assign_account_tags_to_move_lines(env)
+    # assign_account_tags_to_move_lines(env)
     compute_balance_for_draft_invoice_lines(env)
     _recompute_move_entries_totals(env)
     openupgrade.load_data(
diff --git a/addons/l10n_vn/migrations/13.0.2.0/post-migration.py b/addons/l10n_vn/migrations/13.0.2.0/post-migration.py
new file mode 100644
index 000000000000..1cd8f19cb006
--- /dev/null
+++ b/addons/l10n_vn/migrations/13.0.2.0/post-migration.py
@@ -0,0 +1,97 @@
+from openupgradelib import openupgrade
+
+
+def assign_account_tags_to_repartition_lines(env):
+    company_ids = env['res.company'].search([]).ids
+    map_data = []
+    for company_id in company_ids:
+        map_xml_id_data = [
+            ('tax_purchase_vat10','l10n_vn.account_tax_report_line_03_02_01_vn','l10n_vn.account_tax_report_line_03_01_01_vn'),
+            ('tax_purchase_vat5','l10n_vn.account_tax_report_line_02_02_01_vn','l10n_vn.account_tax_report_line_02_01_01_vn'),
+            ('tax_purchase_vat0','l10n_vn.account_tax_report_line_01_02_01_vn'),
+            ('tax_sale_vat10','l10n_vn.account_tax_report_line_03_02_02_vn','l10n_vn.account_tax_report_line_03_01_02_vn'),
+            ('tax_sale_vat5','l10n_vn.account_tax_report_line_02_02_02_vn','l10n_vn.account_tax_report_line_02_01_02_vn'),
+            ('tax_sale_vat0','l10n_vn.account_tax_report_line_01_02_02_vn'),
+                           ]
+        for data in map_xml_id_data:
+            tax = env.ref('l10n_vn.' + str(company_id) + '_' + data[0])
+            invoice_repartition_lines = tax.invoice_repartition_line_ids
+            refund_repartition_lines = tax.refund_repartition_line_ids
+            base_report_line_data = env.ref(data[1])
+            tax_report_line_data = len(data) > 2 and env.ref(data[2]) or False
+            
+            for line in invoice_repartition_lines.filtered_domain([('repartition_type', '=', 'base')]):
+                map_data.extend([(line.id, tag.id) for tag in base_report_line_data.tag_ids.filtered_domain([('tax_negate', '=', False)])])
+            for line in refund_repartition_lines.filtered_domain([('repartition_type', '=', 'base')]):
+                map_data.extend([(line.id, tag.id) for tag in base_report_line_data.tag_ids.filtered_domain([('tax_negate', '=', True)])])
+            
+            if tax_report_line_data:
+                for line in invoice_repartition_lines.filtered_domain([('repartition_type', '=', 'tax')]):
+                    map_data.extend([(line.id, tag.id) for tag in tax_report_line_data.tag_ids.filtered_domain([('tax_negate', '=', False)])])
+                for line in refund_repartition_lines.filtered_domain([('repartition_type', '=', 'tax')]):
+                    map_data.extend([(line.id, tag.id) for tag in tax_report_line_data.tag_ids.filtered_domain([('tax_negate', '=', True)])])
+
+    sql_query = ""
+    sub_query = """
+    INSERT INTO account_account_tag_account_tax_repartition_line_rel (
+        account_tax_repartition_line_id,account_account_tag_id)
+    VALUES %s;
+    """
+    for data in map_data:
+        sql_query += sub_query
+
+    openupgrade.logged_query(
+        env.cr, sql_query, tuple(data for data in map_data)
+    )
+
+
+def assign_account_tags_to_move_lines(env):
+    # move lines with tax repartition lines
+    openupgrade.logged_query(
+        env.cr, """
+        INSERT INTO account_account_tag_account_move_line_rel (
+            account_move_line_id, account_account_tag_id)
+        SELECT aml.id, aat_atr_rel.account_account_tag_id
+        FROM account_move_line aml
+        JOIN account_tax_repartition_line atrl ON aml.tax_repartition_line_id = atrl.id
+        JOIN account_account_tag_account_tax_repartition_line_rel aat_atr_rel ON
+            aat_atr_rel.account_tax_repartition_line_id = atrl.id
+        ON CONFLICT DO NOTHING"""
+    )
+    # move lines with taxes
+    openupgrade.logged_query(
+        env.cr, """
+        INSERT INTO account_account_tag_account_move_line_rel (
+            account_move_line_id, account_account_tag_id)
+        SELECT aml.id, aat_atr_rel.account_account_tag_id
+        FROM account_move_line aml
+        JOIN account_move am ON aml.move_id = am.id
+        JOIN account_move_line_account_tax_rel amlatr ON amlatr.account_move_line_id = aml.id
+        JOIN account_tax_repartition_line atrl ON (
+            atrl.invoice_tax_id = amlatr.account_tax_id AND atrl.repartition_type = 'base')
+        JOIN account_account_tag_account_tax_repartition_line_rel aat_atr_rel ON
+            aat_atr_rel.account_tax_repartition_line_id = atrl.id
+        WHERE aml.old_invoice_line_id IS NOT NULL AND am.type in ('out_invoice', 'in_invoice')
+        ON CONFLICT DO NOTHING"""
+    )
+    openupgrade.logged_query(
+        env.cr, """
+        INSERT INTO account_account_tag_account_move_line_rel (
+            account_move_line_id, account_account_tag_id)
+        SELECT aml.id, aat_atr_rel.account_account_tag_id
+        FROM account_move_line aml
+        JOIN account_move am ON aml.move_id = am.id
+        JOIN account_move_line_account_tax_rel amlatr ON amlatr.account_move_line_id = aml.id
+        JOIN account_tax_repartition_line atrl ON (
+            atrl.refund_tax_id = amlatr.account_tax_id AND atrl.repartition_type = 'base')
+        JOIN account_account_tag_account_tax_repartition_line_rel aat_atr_rel ON
+            aat_atr_rel.account_tax_repartition_line_id = atrl.id
+        WHERE aml.old_invoice_line_id IS NOT NULL AND am.type in ('out_refund', 'in_refund')
+        ON CONFLICT DO NOTHING"""
+    )
+
+
+@openupgrade.migrate()
+def migrate(env, version):
+    assign_account_tags_to_repartition_lines(env)
+    assign_account_tags_to_move_lines(env)