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CalculationProcedureForTaxes missing Business Configuration Object TaxCalculationProcedure

I am trying to test and work with the

Enhancement Option: CalculationProcedureForTaxes

and in the Documentation it states

After the definition of the partner tax calculation procedure in the SAP 
delivered Business Configuration Object TaxCalculationProcedure , the customer 
can implement this calculation procedure through this Badi.

however when trying to Create a BCSet for this BCO there is no TaxCalculationProcedure BCO in the Standard SAP Set

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