resource "azurerm_resource_group" "rg" {
  location = "westeurope"
  name     = var.resource_group_name
}


resource "azurerm_cognitive_account" "openai" {
  kind                               = "OpenAI"
  location                           = azurerm_resource_group.rg.location
  name                               = var.openai_name
  resource_group_name                = azurerm_resource_group.rg.name
  sku_name                           = "S0"
  custom_subdomain_name              = var.openai_custom_subdomain_name
  dynamic_throttling_enabled         = null
  fqdns                              = null
  local_auth_enabled                 = false
  outbound_network_access_restricted = false
  public_network_access_enabled      = false


}

resource "azurerm_cognitive_deployment" "deployment" {
  cognitive_account_id = azurerm_cognitive_account.openai.id
  count                = length(var.openai_deployments)
  name                 = var.openai_deployments[count.index]

  model {
    format  = "OpenAI"
    name    = var.openai_deployments[count.index]
    version = "1"
  }
  scale {
    # type = "Standard"
    type = "Standard"
  }
}

# Openai
openai_name                  = "openaiXXXX"
openai_custom_subdomain_name = "azure-openai-XXX"
openai_deployments           = ["text-ada-001", "text-embedding-ada-002"]

## Resource group
resouresource_group_name = "XXXX-test-rg"

module "openai" {
  source                        = "../.."
  resource_group_name           = azurerm_resource_group.this.name
  location                      = azurerm_resource_group.this.location
  public_network_access_enabled = true
  deployment = {
    "text-davinci-003" = {
      name          = "text-davinci-003"
      model_format  = "OpenAI"
      model_name    = "text-davinci-003"
      model_version = "1"
      scale_type    = "Standard"
      # 10 = 10k token per minute
      capacity      = 10
    },
  }
  depends_on = [
    azurerm_resource_group.this
  ]
}

dynamic "network_acls" {
    for_each = var.network_acls != null ? [var.network_acls] : []
    content {
      default_action = network_acls.value.default_action
      ip_rules       = network_acls.value.ip_rules

      dynamic "virtual_network_rules" {
        for_each = network_acls.value.virtual_network_rules != null ? network_acls.value.virtual_network_rules : []
        content {
          subnet_id                            = virtual_network_rules.value.subnet_id
          ignore_missing_vnet_service_endpoint = virtual_network_rules.value.ignore_missing_vnet_service_endpoint
        }
      }
    }
  }

variable "network_acls" {
  
  default = [
  {
    default_action = "Allow"
  },
  ]
}

resource "azurerm_cognitive_rai_policy" "my_policy" {
  name                 = "MyCustomRaiPolicy"
  display_name         = "My custom RAI policy"
  cognitive_account_id = "/subscriptions/5001b330-4456-4782-8a95-5be13fe6f00a/resourceGroups/my-resource-group/providers/Microsoft.CognitiveServices/accounts/my-openai-account"
  content_filters = [
    {
      name = "hate"
      blocking = false
      enabled = true // This is the default.
      allowed_content_level = "high"
      source = "prompt"
    },
    {
      name = "sexual"
      blocking = true // This is the default.
      // Omit default value for `enabled`.
      allowed_content_level = "high"
      source = "completion"
    }
  ]
}

perhaps adding a new variable "additional_tags":

variable "additional_tags" {
  default = {}
}

and on https://github.com/Azure/terraform-azurerm-openai/blob/main/main.tf#L9

  tags = merge(var.additional_tags, (var.default_tags_enabled ? {
    Application_Name = var.application_name
    Environment      = var.environment
  } : {})

(FYI haven't tested the function above works)

terraform {
  required_providers {
    azurerm = {
      source  = "hashicorp/azurerm"
      version = "~>3.60.0"
    }
  }
  required_version = ">=1.4.0"
}

provider "azurerm" {
  features {}
}

resource "azurerm_resource_group" "resource_group" {
  name     = var.resource_group_name
  location = var.location
}

module "openai" {
  source                        = "Azure/openai/azurerm"
  version                       = "0.1.1"
  resource_group_name           = azurerm_resource_group.resource_group.name
  location                      = azurerm_resource_group.resource_group.location
  account_name                  = var.cognitive_service_account_name
  application_name              = var.openai_application_name
  public_network_access_enabled = true
  depends_on                    = [azurerm_resource_group.resource_group]
  deployment = {
    "gpt-35-turbo" = {
      name          = "gpt-35-turbo"
      model_format  = "OpenAI"
      model_name    = "gpt-35-turbo"
      model_version = "1"
      scale_type    = "Standard"
    }
  }
}

resource_group_name = "azure_openai_rg"
location = "East US"
cognitive_service_account_name = "terraform-azure-openai-testing"
openai_application_name = "terraform-azure-openai-testing"