# ibr-139-ae

Source: https://xmlvalid.com/rules/ibr-139-ae

> Document level allowance tax category code [IBT-095], Document level charge tax category code [IBT-102], Tax category code [IBT-118], Invoiced item tax category code [IBT-151] should be selected from the aligned tax category code.

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cac:TaxCategory/cbc:ID | cac:ClassifiedTaxCategory/cbc:ID`
- Test: `((not(contains(normalize-space(.), ' ')) and contains(' S E O AE Z N ', concat(' ', normalize-space(.), ' '))))`

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