[IBR-095-OM] - If category is 'E' in accounting currency, rate MUST not be present.
IBR-095-OMubl:Invoice/cac:TaxTotal/cac:TaxSubtotal | cn:CreditNote/cac:TaxTotal/cac:TaxSubtotalnot($taxCurrency != '' and $isTaxCurrency and $cat='E') or not(cac:TaxCategory/cbc:Percent)