oca-financial/odoo-bringout-oca-account-fiscal-rule-account_avatax_exemption/account_avatax_exemption/security/security.xml

<odoo noupdate="1">

    <record id="group_show_tax_exempt_exempt_number_exempt_code" model="res.groups">
        <field name="name">Show Tax Exempt/Exemption number/Exemption code </field>
        <field
            name="comment"
        >Show the Exemption fields on SO and Invoice and Contact</field>
        <field
            name="users"
            eval="[(4, ref('base.user_root')), (4, ref('base.user_admin'))]"
        />
    </record>

</odoo>