# BR-KSA-49

Source: https://xmlvalid.com/rules/BR-KSA-49

> If the tax exemption reason code (BT-121) is equal to VATEX-SA-EDU or VATEX-SA-HEA, then the other buyer ID (BT-46) is mandatory and must be national ID (BT-46-1 = NAT).

- Level: error
- Rule sets: ZATCA e-invoicing rules (Saudi Arabia) SDK 3.4.6
- Context: `cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cbc:TaxExemptionReasonCode = 'VATEX-SA-EDU'] | cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cbc:TaxExemptionReasonCode = 'VATEX-SA-HEA']`
- Test: `exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyIdentification/cbc:ID) and (//cac:AccountingCustomerParty/cac:Party/cac:PartyIdentification/cbc:ID/@schemeID) = 'NAT'`

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