# aligned-ibrp-se-10

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

> A tax breakdown (ibg-23) with tax Category code (ibt-118) "SE" MUST not have a tax exemption reason code (ibt-121) or tax exemption reason text (ibt-120).

- Level: error
- Rule sets: PINT MY rules (Malaysia) 1.3.1
- Context: `/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'SE'][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