diff --git a/app/Import/Transformer/BaseTransformer.php b/app/Import/Transformer/BaseTransformer.php
index 954f668d3b18..2693651cde5d 100644
--- a/app/Import/Transformer/BaseTransformer.php
+++ b/app/Import/Transformer/BaseTransformer.php
@@ -600,6 +600,8 @@ class BaseTransformer
      */
     public function getExpenseCategoryId($name)
     {
+        /** @var \App\Models\ExpenseCategory $ec */
+        
         $ec = ExpenseCategory::where('company_id', $this->company->id)
             ->where('is_deleted', false)
             ->whereRaw("LOWER(REPLACE(`name`, ' ' ,''))  = ?", [
@@ -607,6 +609,13 @@ class BaseTransformer
             ])
             ->first();
 
+        if($ec)
+            return $ec->id;
+
+        $ec = \App\Factory\ExpenseCategoryFactory::create($this->company->id, $this->company->owner()->id);
+        $ec->name = $name;
+        $ec->save();
+        
         return $ec ? $ec->id : null;
     }
 
diff --git a/app/Jobs/Company/CompanyTaxRate.php b/app/Jobs/Company/CompanyTaxRate.php
index 9615cdbbf8a4..7da21fb92e24 100644
--- a/app/Jobs/Company/CompanyTaxRate.php
+++ b/app/Jobs/Company/CompanyTaxRate.php
@@ -59,7 +59,7 @@ class CompanyTaxRate implements ShouldQueue
               ->where('country_id', 840)
               ->whereNotNull('postal_code')
               ->whereNull('tax_data')
-              ->whereFalse('is_tax_exempt')
+              ->where('is_tax_exempt', false)
               ->cursor()
               ->each(function ($client) {
                 
diff --git a/app/Models/ExpenseCategory.php b/app/Models/ExpenseCategory.php
index 517abfbf3b2c..6dd525b5c0dd 100644
--- a/app/Models/ExpenseCategory.php
+++ b/app/Models/ExpenseCategory.php
@@ -24,7 +24,7 @@ use Illuminate\Database\Eloquent\SoftDeletes;
  * @property int|null $created_at
  * @property int|null $updated_at
  * @property int|null $deleted_at
- * @property int $is_deleted
+ * @property bool $is_deleted
  * @property string $color
  * @property int|null $bank_category_id
  * @property-read \App\Models\Expense|null $expense