There are some OSS notes, which are country specific
There is a SAP note 1297182 - BP: TaxNumber: BUPA_TAX 400 is now customizied
and OSS note 707035 - Duplicity Check for Tax Numbers
In both SAP said that this check was not programmed at all or not for tax code 3.
It was actually delivered then with a service package. However, I found such notes only for Brazil country version.
You may want to check with SAP support if this available for your country version too, before you do your own validation.
I think, you need to change the message from W to E in OBA5
This is not applicable for tax number 3 field. You need to make your own enhancement to do this.
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