Why is the Statutory Fields section of the Tax Profile screen not visible to company level users?

Why is the Statutory Fields section of the Tax Profile screen not visible to company level users?

The Statutory Fields section of the Tax Profile screen will not be visible to certain company level users, because permission to "Custom fields" on the screen has not been granted on their respective security roles.

      Navigate > Employee > Basic Information > Tax Profile

      

      Navigate > Configuration > Security > Security > Security Roles 

      

      

      

      

      Navigate > Employee > Basic Information > Tax Profile