whatsapp_web_groups/custom_import_layout/views/account_move_line.xml

<?xml version='1.0' encoding='utf-8'?>
<odoo>
    <record model="ir.ui.view" id="view_account_invoice_import_taxes">
        <field name="name">account.move.import.taxes.form</field>
        <field name="model">account.move</field>
        <field name="inherit_id" ref="account.view_move_form" />
        <field name="arch" type="xml">
            <xpath expr="//field[@name='invoice_line_ids']/list/field[@name='tax_ids']" position="before">
                <field name="import_name_taxes" />
            </xpath>
            <xpath expr="//field[@name='line_ids']/list/field[@name='tax_ids']" position="before">
                <field name="import_name_taxes" invisible="1"/>
            </xpath>
        </field>
    </record>
</odoo>