# ibr-020

Source: https://xmlvalid.com/rules/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).

- Level: error
- Rule sets: PINT Billing rules 1.1.3, PINT Billing rules (as shipped with PINT AE) 1.0.4
- Context: `cac:TaxRepresentativeParty/cac:PostalAddress`
- Test: `normalize-space(cac:Country/cbc:IdentificationCode) != ''`

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