This update adds the necessary data to support Taiwan's VAT tax reporting requirements within Odoo. Specifically, it incorporates data records for the `account.return.type` model, ensuring compliance with local regulations. This enhancement improves the functionality of the Taiwan localization module.

This commit adds the necessary data records for the `account.return.type` model to support Taiwan VAT tax return.

[Task-3371895](https://www.odoo.com/odoo/project.task/3371895)

Forward-Port-Of: odoo/enterprise#104698