[CL-04-OM] - Document level allowance TAX category code (IBT-095), Document level charge TAX category code (IBT-102), TAX category code for tax category tax amount in accounting currency (IBT-192), TAX category code (IBT-118), Invoiced item TAX category code (IBT-151), MUST all be coded using the code list for Invoice VAT Categories.
CL-04-OMcac:TaxCategory/cbc:ID | cac:ClassifiedTaxCategory/cbc:ID((not(contains(normalize-space(.), ' ')) and contains(' S E O Z ', concat(' ', normalize-space(.), ' '))))