# NFE-1052

Source: https://xmlvalid.com/rules/NFE-1052

> Rejeição: Valor do IBS Municipal difere do calculado [nItem: …] (vIBSMun …, calculado …).

- Level: error
- Rule sets: SEFAZ authorisation rules of NF-e 4.00 MOC 7.0 Anexo I, NTs up to 2026.010
- Context: `nfe:infNFe/nfe:det/nfe:imposto/nfe:IBSCBS/nfe:gIBSCBS`
- Test: `not($mun) or abs(br:dec($mun/nfe:vIBSMun) - (round($vBC * $rMun div 100, 2) - br:dec($mun/nfe:gDif/nfe:vDif) - br:dec($mun/nfe:gDevTrib/nfe:vDevTrib))) le 0.01`

In English: vIBSMun is not vBC × the municipal IBS rate (or pAliqEfet) minus the deferred and refunded amounts (R$ 0.01 tolerance).

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