# aligned-ibrp-037

Source: https://xmlvalid.com/rules/aligned-ibrp-037

> Each Document level charge (ibg-21) MUST have a Document level charge VAT category code (ibt-102).

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cac:AllowanceCharge[cbc:ChargeIndicator = true()]`
- Test: `not(parent::ubl:Invoice|parent::cn:CreditNote) or exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID)`

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