ibr-020
The Seller tax representative postal address (ibg-12) MUST contain a Tax representative country code (ibt-069), if the Seller (ibg-04) has a Seller tax representative party (ibg-11).
What the rule checks
As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.
cac:TaxRepresentativeParty/cac:PostalAddress
normalize-space(cac:Country/cbc:IdentificationCode) != ''
Checked with PINT SG Invoice, PINT SG Credit Note, PINT JP Invoice, PINT A-NZ Invoice, PINT A-NZ Credit Note, PINT MY Invoice, PINT MY Credit Note