Solution : https://service.sap.com/sap/support/notes/538813 (SAP Service marketplace login required)
Key words : 
confusion surrounding table t5utj, regular tub transports, regular tub notes, symptom table t5utj, tax attribute field, solution updated 10/16/2002you, terms tax ceilings, default tax rate, default tax ceilings, table t5utx entries
Related Notes : 
       
| 707548 | TUB: Guidelines for applying BSI Tax Update Bulletins | 
| 563667 | IMG: "Define state unemployment ceilings" deleted. | 
| 561219 | ADJ-US: Rejection in payroll during NAMC processing | 
| 540100 | Tax Reporter YE2002: Phase I - Legal changes & enhancements | 
| 411780 | Q&A: Master Note for US Tax functionality | 
| 411080 | MSC: Split up of tax includes | 
| 363453 | DOC: TUB Transport, Consulting Note |