# ibr-sr-32

Source: https://xmlvalid.com/rules/ibr-sr-32

> VAT exemption reason text (ibt-120) MUST occur maximum once.

- Level: error
- Rule sets: PINT Billing rules 1.1.3, PINT Billing rules (as shipped with PINT AE) 1.0.4
- Context: `//cac:TaxSubtotal`
- Test: `(count(cac:TaxCategory/cbc:TaxExemptionReason) <= 1)`

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