[ibr-139-ae]-Document level allowance tax category code [IBT-095], Document level charge tax category code [IBT-102], Tax category code [IBT-118], Invoiced item tax category code [IBT-151] should be selected from the aligned tax category code.
ibr-139-ae
cac:TaxCategory/cbc:ID | cac:ClassifiedTaxCategory/cbc:ID
((not(contains(normalize-space(.), ' ')) and contains(' S E O AE Z N ', concat(' ', normalize-space(.), ' '))))