# aligned-ibr-jp-03

Source: https://xmlvalid.com/rules/aligned-ibr-jp-03

> Tax scheme shall use VAT from UNECE 5153 code list. VAT means Consumption Tax in Japan.

- Level: error
- Rule sets: PINT JP rules (Japan) 1.1.3
- Context: `cac:TaxCategory/cac:TaxScheme/cbc:ID | cac:ClassifiedTaxCategory/cac:TaxScheme/cbc:ID`
- Test: `matches(normalize-space(.),'VAT')`

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