# aligned-ibrp-045

Source: https://xmlvalid.com/rules/aligned-ibrp-045

> Each VAT breakdown (ibg-23) MUST have a VAT category taxable amount (ibt-116).

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cac:TaxSubtotal`
- Test: `exists(cbc:TaxableAmount)`

> Each tax breakdown (ibg-23) MUST have a tax category taxable amount (ibt-116).

- Level: error
- Rule sets: PINT JP rules (Japan) 1.1.3
- Context: `cac:TaxSubtotal[cbc:TaxAmount/@currencyID=/ubl:Invoice/cbc:DocumentCurrencyCode/text()]`
- Test: `exists(cbc:TaxableAmount)`

> Each tax breakdown (ibg-23) MUST have a tax category taxable amount (ibt-116).

- Level: error
- Rule sets: PINT A-NZ rules (Australia and New Zealand) 1.1.3
- Context: `cac:TaxSubtotal`
- Test: `exists(cbc:TaxableAmount)`

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