diff --git a/erpnext/controllers/stock_controller.py b/erpnext/controllers/stock_controller.py
index a67fbdca62c..1d7fb145f3e 100644
--- a/erpnext/controllers/stock_controller.py
+++ b/erpnext/controllers/stock_controller.py
@@ -84,7 +84,7 @@ class StockController(AccountsController):
 					)
 				)
 
-	def make_gl_entries(self, gl_entries=None, from_repost=False):
+	def make_gl_entries(self, gl_entries=None, from_repost=False, via_landed_cost_voucher=False):
 		if self.docstatus == 2:
 			make_reverse_gl_entries(voucher_type=self.doctype, voucher_no=self.name)
 
@@ -105,7 +105,7 @@ class StockController(AccountsController):
 
 			if self.docstatus == 1:
 				if not gl_entries:
-					gl_entries = self.get_gl_entries(warehouse_account)
+					gl_entries = self.get_gl_entries(warehouse_account, via_landed_cost_voucher)
 				make_gl_entries(gl_entries, from_repost=from_repost)
 
 	def validate_serialized_batch(self):
diff --git a/erpnext/stock/doctype/landed_cost_voucher/landed_cost_voucher.py b/erpnext/stock/doctype/landed_cost_voucher/landed_cost_voucher.py
index baff54059dc..2c92cddff40 100644
--- a/erpnext/stock/doctype/landed_cost_voucher/landed_cost_voucher.py
+++ b/erpnext/stock/doctype/landed_cost_voucher/landed_cost_voucher.py
@@ -250,7 +250,7 @@ class LandedCostVoucher(Document):
 			# update stock & gl entries for submit state of PR
 			doc.docstatus = 1
 			doc.update_stock_ledger(allow_negative_stock=True, via_landed_cost_voucher=True)
-			doc.make_gl_entries()
+			doc.make_gl_entries(via_landed_cost_voucher=True)
 			doc.repost_future_sle_and_gle()
 
 	def validate_asset_qty_and_status(self, receipt_document_type, receipt_document):
diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
index 1e2d8eb1b1a..b2bc4a9154b 100644
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -420,13 +420,13 @@ class PurchaseReceipt(BuyingController):
 		self.delete_auto_created_batches()
 		self.set_consumed_qty_in_subcontract_order()
 
-	def get_gl_entries(self, warehouse_account=None):
+	def get_gl_entries(self, warehouse_account=None, via_landed_cost_voucher=False):
 		from erpnext.accounts.general_ledger import process_gl_map
 
 		gl_entries = []
 
 		self.make_item_gl_entries(gl_entries, warehouse_account=warehouse_account)
-		self.make_tax_gl_entries(gl_entries)
+		self.make_tax_gl_entries(gl_entries, via_landed_cost_voucher)
 		update_regional_gl_entries(gl_entries, self)
 
 		return process_gl_map(gl_entries)
@@ -773,7 +773,7 @@ class PurchaseReceipt(BuyingController):
 			posting_date=posting_date,
 		)
 
-	def make_tax_gl_entries(self, gl_entries):
+	def make_tax_gl_entries(self, gl_entries, via_landed_cost_voucher=False):
 		negative_expense_to_be_booked = sum([flt(d.item_tax_amount) for d in self.get("items")])
 		is_asset_pr = any(d.is_fixed_asset for d in self.get("items"))
 		# Cost center-wise amount breakup for other charges included for valuation
@@ -808,18 +808,17 @@ class PurchaseReceipt(BuyingController):
 			i = 1
 			for tax in self.get("taxes"):
 				if valuation_tax.get(tax.name):
-					negative_expense_booked_in_pi = frappe.db.sql(
-						"""select name from `tabPurchase Invoice Item` pi
-						where docstatus = 1 and purchase_receipt=%s
-						and exists(select name from `tabGL Entry` where voucher_type='Purchase Invoice'
-							and voucher_no=pi.parent and account=%s)""",
-						(self.name, tax.account_head),
-					)
-
-					if negative_expense_booked_in_pi:
-						account = stock_rbnb
-					else:
+					if via_landed_cost_voucher:
 						account = tax.account_head
+					else:
+						negative_expense_booked_in_pi = frappe.db.sql(
+							"""select name from `tabPurchase Invoice Item` pi
+							where docstatus = 1 and purchase_receipt=%s
+							and exists(select name from `tabGL Entry` where voucher_type='Purchase Invoice'
+								and voucher_no=pi.parent and account=%s)""",
+							(self.name, tax.account_head),
+						)
+						account = stock_rbnb if negative_expense_booked_in_pi else tax.account_head
 
 					if i == len(valuation_tax):
 						applicable_amount = amount_including_divisional_loss