# aligned-ibrp-009

Source: https://xmlvalid.com/rules/aligned-ibrp-009

> Seller tax identifier (ibt-031) MUST occur maximum once.

- Level: error
- Rule sets: PINT JP rules (Japan) 1.1.3
- Context: `/ubl:Invoice | /cn:CreditNote`
- Test: `(count(cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/upper-case(cbc:ID)='VAT']/cbc:CompanyID) <= 1)`

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