# aligned-ibrp-021

Source: https://xmlvalid.com/rules/aligned-ibrp-021

> Only one tax total (ibg-38) with tax subtotals (ibg-23) MUST be provided.

- Level: error
- Rule sets: PINT A-NZ rules (Australia and New Zealand) 1.1.3
- Context: `/ubl:Invoice | /cn:CreditNote`
- Test: `count(cac:TaxTotal[cac:TaxSubtotal]) = 1`

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