SELECT  
      BU.BU_NAME,  
      GL.name  
  FROM  
      FUN_ALL_BUSINESS_UNITS_V BU,  
      gl_ledgers GL  
  WHERE  
      BU_ID IN  
      (  
          SELECT internal_organization_id  
          FROM zx_accounts  
          WHERE tax_account_entity_id IN  
          (  
              SELECT tax_rate_id  
              FROM zx_rates_b  
              WHERE tax_rate_code = 'tax rate code'  
          )  
      )  
      AND ledger_id IN  
      (  
          SELECT ledger_id  
          FROM zx_accounts  
          WHERE tax_account_entity_id IN  
          (  
              SELECT tax_rate_id  
              FROM zx_rates_b  
              WHERE tax_rate_code = 'tax rate code'  
          )  
      );