# BR-KSA-83

Source: https://xmlvalid.com/rules/BR-KSA-83

> A VAT breakdown (BG-23) with VAT Category code (BT-118) 'Exempt from VAT' or 'Zero rated' or 'Not subject to VAT' shall have a VAT exemption (or exception) reason text (BT-120) with one of the values from paragraph 11.2.4 of XML implementation standards on Tax exemption (or exception) reason text - specific to Saudi Arabia.

- 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: `exists(cbc:TaxExemptionReason)`

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