diff --git a/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py b/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py
index 66dc090f7c7..bd633c94dc9 100644
--- a/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py
+++ b/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py
@@ -18,7 +18,6 @@ class TestTaxWithholdingCategory(ERPNextTestSuite):
 		# create relevant supplier, etc
 		create_records()
 		create_tax_withholding_category_records()
-		make_pan_no_field()
 
 	def validate_tax_withholding_entries(self, doctype, docname, expected_entries):
 		"""Validate tax withholding entries for a document"""
@@ -3998,18 +3997,3 @@ def create_lower_deduction_certificate(
 				"certificate_limit": limit,
 			}
 		).insert()
-
-
-def make_pan_no_field():
-	pan_field = {
-		"Supplier": [
-			{
-				"fieldname": "pan",
-				"label": "PAN",
-				"fieldtype": "Data",
-				"translatable": 0,
-			}
-		]
-	}
-
-	create_custom_fields(pan_field, update=1)
diff --git a/erpnext/tests/utils.py b/erpnext/tests/utils.py
index bfc0d5d89f6..b5c8e19f648 100644
--- a/erpnext/tests/utils.py
+++ b/erpnext/tests/utils.py
@@ -8,6 +8,7 @@ from typing import Any, NewType
 import frappe
 from frappe import _
 from frappe.core.doctype.report.report import get_report_module_dotted_path
+from frappe.custom.doctype.custom_field.custom_field import create_custom_fields
 from frappe.tests.utils import load_test_records_for
 from frappe.utils import now_datetime, today
 
@@ -246,14 +247,16 @@ class BootStrapTestData:
 
 		frappe.db.commit()  # nosemgrep
 
-		# Dimensions
 		# DDL commands have implicit commit
+		# Dimensions
 		self.make_dimensions()
 
 		# custom doctype
-		# DDL commands have implicit commit
 		self.make_custom_doctype()
 
+		# custom field
+		self.make_custom_field()
+
 	def update_system_settings(self):
 		system_settings = frappe.get_doc("System Settings")
 		system_settings.time_zone = "Asia/Kolkata"
@@ -2829,6 +2832,20 @@ class BootStrapTestData:
 		]
 		self.make_records(["document_type"], records)
 
+	def make_custom_field(self):
+		pan_field = {
+			"Supplier": [
+				{
+					"fieldname": "pan",
+					"label": "PAN",
+					"fieldtype": "Data",
+					"translatable": 0,
+				}
+			]
+		}
+
+		create_custom_fields(pan_field, update=1)
+
 
 BootStrapTestData()