# ibr-115-ae

Source: https://xmlvalid.com/rules/ibr-115-ae

> Document level allowance tax category code (IBT-095) cannot be 'Standard rate additional VAT'.

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cac:AllowanceCharge[cbc:ChargeIndicator = false()][not(ancestor::cac:Price)]`
- Test: `not(cac:TaxCategory/cbc:ID = "N")`

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