# aligned-ibrp-s-10

Source: https://xmlvalid.com/rules/aligned-ibrp-s-10

> A VAT breakdown (ibg-23) with VAT Category code (ibt-118) "Standard rate" MUST not have a VAT exemption reason code (IBT-186) or VAT exemption reason text (IBT-185).

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']`
- Test: `not(cbc:TaxExemptionReason) and not(cbc:TaxExemptionReasonCode)`

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