first upload all files

Modules/Tax/Http/Requests/SaveTaxRequest.php

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+<?php
+
+namespace Modules\Tax\Http\Requests;
+
+use Illuminate\Validation\Rule;
+use Modules\Tax\Entities\TaxClass;
+use Modules\Core\Http\Requests\Request;
+
+class SaveTaxRequest extends Request
+{
+    /**
+     * Available attributes.
+     *
+     * @var string
+     */
+    protected $availableAttributes = 'tax::attributes';
+
+    /**
+     * Get the validation rules that apply to the request.
+     *
+     * @return array
+     */
+    public function rules()
+    {
+        return [
+            'label' => 'required',
+            'based_on' => ['required', Rule::in([TaxClass::SHIPPING_ADDRESS, TaxClass::BILLING_ADDRESS, TaxClass::STORE_ADDRESS])],
+            'rates.*.name' => 'required_with:rates.*.rate',
+            'rates.*.rate' => ['required_with:rates.*.name', 'numeric', 'min:0', 'max:9999'],
+        ];
+    }
+
+    /**
+     * Get data to be validated from the request.
+     *
+     * @return array
+     */
+    public function validationData()
+    {
+        return request()->merge([
+            'rates' => $this->filter($this->rates ?? []),
+        ])->all();
+    }
+
+    /**
+     * Filter tax rates.
+     *
+     * @param array $rates
+     * @return array
+     */
+    private function filter($rates = [])
+    {
+        return array_filter($rates, function ($rate) {
+            return ! is_null($rate['name']) || ! is_null($rate['rate']);
+        });
+    }
+}