What causes this issue?

The target contract in replacement business matches new creation of
contract with a capital deposit at the beginning. It is not necessary to
enter a tax payer right at the beginning of the contract.

System Response

The system issues an error message and will not allow you to continue with this transaction until the error is resolved.

How to fix this error?

Procedure for System Administrators

Error message extract from SAP system. Copyright SAP SE.