# aligned-ibrp-g-05

Source: https://xmlvalid.com/rules/aligned-ibrp-g-05

> In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Export" the Invoiced item tax rate (ibt-152) MUST be 0 (zero).

- Level: error
- Rule sets: PINT JP rules (Japan) 1.1.3
- Context: `cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'G'][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