Solution : https://service.sap.com/sap/support/notes/836910 (SAP Service marketplace login required)
Key words : 
type description               mt_xkonh instance attribute private type               cond_konhdb_t table konhdb               mt_xkonp instance attribute private type               cond_konpdb_t table kondpb               mt_ykonp instance attribute private type               cond_konpdb_t table kondpb 2, description            instance method   private            fill xkonp                       parameters            parameter    type        passvalue  typingmethodassociated type     description            iv_knumh    importing              typeknumh               condition record numberet_xkonp    returning, description            instance method   private            fill ykonp                       parameters            parameter    type        passvalue  typingmethodassociated type     description            iv_knumh    importing              typeknumh               condition record numberet_ykonp    returning, description            instance method   private            fill xkondat                       parameters            parameter    type        passvalue  typingmethodassociated type     description            is_xvake    importing              typevakevb              condition record numberet_xkondat  returning, description            instance method   private            fill ykondat                       parameters            parameter    type        passvalue  typingmethodassociated type     description            is_xvake    importing              typevakevb              condition record numberet_ykondat  returning, typecond_konpdb_t      table kondpb method  fill_ykonp            level            visibility, typecond_konpdb_t      table kondpb method  fill_xkondat            level            visibility, typevkondat            table kondpb method  fill_ykondat            level            visibility, maintenance af brazil-specific tax rate tables, attributes                attribute level visibility typing
Related Notes : 
       
| 832090 | Brazil: No change documents for deleted tax conditions | 
| 720405 | Brazil: Inconsistent tax condition records in CRM | 
| 717782 | CRM: Condition records not deleted from J_1B_CBT_CONSIST |