Oracle 11g Release 2

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create table CONFIG as select 1 as id, 
CAST ( 'TAXABLE_CODE' as VARCHAR2(40)) as name , 30 as value from dual;
1 rows affected

    MERGE INTO config dest USING (
         SELECT 100 AS id,
                'NON_TAXABLE_CODE' AS name,
                400 AS value
         FROM dual
    )
    src ON ( dest.name = src.name )
    WHEN MATCHED THEN UPDATE SET dest.value = src.value
    WHEN NOT MATCHED THEN INSERT (
         id,
         name,
         value ) VALUES (
         src.id,
         src.name,
         src.value );
1 rows affected

select * from CONFIG;


ID
NAME
VALUE


1
TAXABLE_CODE
30

100
NON_TAXABLE_CODE
400