# ibr-169-ae

Source: https://xmlvalid.com/rules/ibr-169-ae

> Document level charge (IBG-21) with Document level charge VAT category code (IBT-102) as 'Exempt from VAT' MUST have a Document level charge VAT exemption reason code (IBT-198).

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cac:AllowanceCharge[cbc:ChargeIndicator = true()]`
- Test: `not(cac:TaxCategory/cbc:ID = "E" and not(exists(cbc:AllowanceChargeReasonCode)))`

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