# aligned-ibrp-047

Source: https://xmlvalid.com/rules/aligned-ibrp-047

> Each VAT breakdown (ibg-23) MUST be defined through a VAT category code (ibt-118).

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cac:TaxSubtotal`
- Test: `exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID)`

> Each tax breakdown (ibg-23) MUST be defined through a tax category code (ibt-118).

- Level: error
- Rule sets: PINT JP rules (Japan) 1.1.3
- Context: `cac:TaxSubtotal`
- Test: `exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID)`

> Each tax breakdown (ibg-23) MUST be defined through a tax category code (ibt-118). VAT subtotals need a code; AAL subtotals must use code 'TTX'.

- Level: error
- Rule sets: PINT MY rules (Malaysia) 1.3.1
- Context: `cac:TaxSubtotal`
- Test: `exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID) or exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='AAL'][normalize-space(cbc:ID)='TTX'])`

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