How to record income taxes from supplier invoice

I recently conducted a poll about this to see if my way was generally accepted. For it should be recorded as taxes because income taxes are registered on the balance sheet and not on the income statement and invoice line accept only income’s accounts.
The example of such case is usually when you receive an invoice from social secretary which involves their services but also withholding income taxes. They put both as invoice lines.
So I would like to know what other way is available?