[aligned-ibrp-032]-Each Document level allowance (ibg-20) MUST have a Document level allowance VAT category code (ibt-095).
aligned-ibrp-032
cac:AllowanceCharge[cbc:ChargeIndicator = false()]
not(parent::ubl:Invoice|parent::cn:CreditNote) or exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID)