# BR-KSA-CL-04

Source: https://xmlvalid.com/rules/BR-KSA-CL-04

> If VAT category Code (BT-118) is 'Z', or 'E', VAT exemption (or exception) reason code (BT-121) must exist with one of the values from paragraph 11.2.4 of XML implementation standards on Tax exemption (or exception) reason code - 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:TaxExemptionReasonCode) and ((not(contains(normalize-space(cbc:TaxExemptionReasonCode), ' ')) and contains(' VATEX-SA-32 VATEX-SA-33 VATEX-SA-34-1 VATEX-SA-34-2 VATEX-SA-34-3 VATEX-SA-34-4 VATEX-SA-34-5 VATEX-SA-35 VATEX-SA-36 VATEX-SA-EDU VATEX-SA-HEA VATEX-SA-MLTRY VATEX-SA-DIPLOMAT VATEX-SA-DUTYFREE ', concat(' ', normalize-space(cbc:TaxExemptionReasonCode), ' '))))`

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