# aligned-ibrp-046

Source: https://xmlvalid.com/rules/aligned-ibrp-046

> Each VAT breakdown (ibg-23) MUST have a VAT category tax amount (ibt-117).

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

> Each tax breakdown (ibg-23) MUST have a tax category tax amount (ibt-117).

- Level: error
- Rule sets: PINT JP rules (Japan) 1.1.3, PINT A-NZ rules (Australia and New Zealand) 1.1.3, PINT MY rules (Malaysia) 1.3.1
- Context: `cac:TaxSubtotal`
- Test: `exists(cbc:TaxAmount)`

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