diff --git a/erpnext/erpnext_integrations/taxjar_integration.py b/erpnext/erpnext_integrations/taxjar_integration.py
index b8893aa773..2d9093b6e9 100644
--- a/erpnext/erpnext_integrations/taxjar_integration.py
+++ b/erpnext/erpnext_integrations/taxjar_integration.py
@@ -302,7 +302,7 @@ def check_for_nexus(doc, tax_dict):
 			item.tax_collectable = flt(0)
 			item.taxable_amount = flt(0)
 
-		for tax in doc.taxes:
+		for tax in list(doc.taxes):
 			if tax.account_head == TAX_ACCOUNT_HEAD:
 				doc.taxes.remove(tax)
 		return
diff --git a/erpnext/stock/report/stock_ledger/stock_ledger.py b/erpnext/stock/report/stock_ledger/stock_ledger.py
index af7f20f3cc..b725d49de7 100644
--- a/erpnext/stock/report/stock_ledger/stock_ledger.py
+++ b/erpnext/stock/report/stock_ledger/stock_ledger.py
@@ -394,7 +394,7 @@ def get_opening_balance(filters, columns, sl_entries):
 	)
 
 	# check if any SLEs are actually Opening Stock Reconciliation
-	for sle in sl_entries:
+	for sle in list(sl_entries):
 		if (
 			sle.get("voucher_type") == "Stock Reconciliation"
 			and sle.posting_date == filters.from_date