[aligned-ibrp-037]-Each Document level charge (ibg-21) MUST have a Document level charge VAT category code (ibt-102).
aligned-ibrp-037
cac:AllowanceCharge[cbc:ChargeIndicator = true()]
not(parent::ubl:Invoice|parent::cn:CreditNote) or exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID)