TAX exemption reason text A textual statement of the reason why the line amount is exempted from TAX or why no TAX is being charged About ID IBT-185Cardinality 0..0Section AlignedName TAX exemption reason textSyntax binding ubl:Invoice / cac:InvoiceLine / cac:Item / cac:ClassifiedTaxCategory / cbc:TaxExemptionReasonRules IBR-SR-32: VAT exemption reason text (ibt-120) MUST occur maximum once.IBR-SR-38: Invoiced item tax exemption reason text (ibt-185) MUST occur maximum once