account_config_settings_view.xml

<?xml version="1.0" encoding="utf-8"?>
<openerp>
    <data>

<!--    account     -->

        <record id="view_account_settings_currency_xchange_form" model="ir.ui.view">
            <field name="name">view_account_settings_currency_xchange_form</field>
            <field name="model">account.config.settings</field>
            <field name="inherit_id" ref="account_voucher_cash_basis.view_account_config_settings"/>
            <field name="arch" type="xml">
                <xpath expr="/form/group[5]/div" position="inside">
                    <div>
                        <field name="vat_on_payment" class="oe_inline"/>
                        <label for="vat_on_payment"/>
                    </div>
                </xpath>
            </field>
        </record>
    </data>
</openerp>