# aligned-ibrp-022

Source: https://xmlvalid.com/rules/aligned-ibrp-022

> Only one tax total without tax subtotals (ibg-37) MUST be provided when tax currency code (ibt-006) is 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[not(cac:TaxSubtotal)]) = (if (cbc:TaxCurrencyCode) then 1 else 0)`

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