Programm error: Function FKK_UT_TAX_ITEMS_CREATE was called incorrectly

What causes this issue?

During the call of the function, an empty table was transferred in table
parameter T_USTIN.

System Response

The document cannot be processed further and posted.

How to fix this error?

INCLUDE NA_SYSADMIN1 OBJECT DOKU ID TX

Procedure for System Administrators

INCLUDE FICA_NA_OSS OBJECT DOKU ID TX

Error message extract from SAP system. Copyright SAP SE.