# aligned-ibrp-e-06

Source: https://xmlvalid.com/rules/aligned-ibrp-e-06

> In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Exempt from VAT", the Document level allowance VAT rate (ibt-96) MUST be 0 (zero).

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']`
- Test: `(cbc:Percent castable as xs:decimal and xs:decimal(cbc:Percent) = 0)`

> In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-95) is "Exempt from tax", the Document level allowance tax rate (ibt-96) MUST be 0 (zero).

- Level: error
- Rule sets: PINT JP rules (Japan) 1.1.3
- Context: `cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']`
- Test: `(xs:decimal(cbc:Percent) = 0)`

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