# ibr-168-ae

Source: https://xmlvalid.com/rules/ibr-168-ae

> Document level allowances (IBG-20) with Document level allowance VAT category code (IBT-095) as 'Exempt from VAT' MUST have a Document level allowance VAT exemption reason code (IBT-196)

- 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 = "E" and not(exists(cbc:AllowanceChargeReasonCode)))`

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