# BR-KSA-24

Source: https://xmlvalid.com/rules/BR-KSA-24

> A VAT breakdown (BG-23) with VAT Category code (BT-118) 'Not subject to VAT' shall have a VAT exception reason code (BT-121)

- Level: warning
- Rule sets: ZATCA e-invoicing rules (Saudi Arabia) SDK 3.4.6
- Context: `ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'Z'] | ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'E'] | ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'O']`
- Test: `not((exists(cbc:TaxExemptionReasonCode) ) and (contains('VAT-OOS-SA ',cbc:TaxExemptionReasonCode)))`

Validate a document against these rules: https://xmlvalid.com/validate