# aligned-ibrp-o-09

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

> The VAT category tax amount (ibt-117) in a VAT breakdown (ibg-23) where the VAT category code (ibt-118) is "Not subject to VAT" MUST be 0 (zero).

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']`
- Test: `xs:decimal(../cbc:TaxAmount) = 0`

> The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Not subject to tax" MUST be 0 (zero).

- Level: error
- Rule sets: PINT JP rules (Japan) 1.1.3, PINT MY rules (Malaysia) 1.3.1
- Context: `/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']`
- Test: `xs:decimal(../cbc:TaxAmount) = 0`

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