[IBR-053-OM, IBR-104-OM] - If TAX category code for tax category tax amount in accounting currency (IBT-192) is 'S', TAX category rate for tax category tax amount in accounting currency (IBT-193) MUST be 5.
IBR-053-OMubl:Invoice/cac:TaxTotal/cac:TaxSubtotal | cn:CreditNote/cac:TaxTotal/cac:TaxSubtotalnot($taxCurrency != '' and $isTaxCurrency and $vatCategory = 'S') or ( $rate castable as xs:decimal and xs:decimal($rate) = $standardVatRate )