# aligned-ibrp-g-09

Source: https://xmlvalid.com/rules/aligned-ibrp-g-09

> The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Export" MUST be 0 (zero).

- Level: error
- Rule sets: PINT JP rules (Japan) 1.1.3
- Context: `/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']`
- Test: `xs:decimal(../cbc:TaxAmount) = 0`

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