# aligned-ibrp-o-11-ae

Source: https://xmlvalid.com/rules/aligned-ibrp-o-11-ae

> In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is 'Not Subject to VAT', VAT category tax Rate (IBT-119) shall not be provided.

- 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: `not(cbc:Percent)`

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