Use the TaxExemptionReasonCode sub-element of the TaxCategory element to model this information.

Elements

Document Level

The following elements can be used at Document level, in the TaxCategory element:

Elements	Description
`Invoice/TaxTotal/TaxSubtotal/TaxCategory/ID`	The Tax Category ID. Use one of the allowed values.
`Invoice/TaxTotal/TaxSubtotal/TaxCategory/Percent`	The tax rate for the category.
`Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReasonCode`	Code that represents the reason for tax exemption.
`Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReason`	A description of the reason for the exemption.
`Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID`	The ID of the Tax Scheme. Use one of the UNCL 5153 values.

Line Level

The following elements can be used at line level:

Element	Description
`ClassifiedTaxCategory/ID`	The Tax Category ID. See Tax Categories and Schemes
`ClassifiedTaxCategory/Percent`	The tax rate.
`ClassifiedTaxCategory/TaxExemptionReason`	A textual description of the exemption.
`ClassifiedTaxCategory/TaxScheme/ID`	The Tax Scheme ID. See Tax Categories and Schemes

Country Specific Configurations

Examples

Document Level

The following example is a document level exemption:

<ubl:Invoice>
    <!-- Code omitted for clarity -->
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="EUR">400</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="EUR">100</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>E</cbc:ID>
                <cbc:Percent>0.00</cbc:Percent>
                <cbc:TaxExemptionReasonCode>VRBL:PT:M99</cbc:TaxExemptionReasonCode>
                <cbc:TaxExemptionReason>Exempt or not subject</cbc:TaxExemptionReason>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    <!-- Code omitted for clarity -->
</ubl:Invoice>

Line Level

The following example is a line level exemption:

<cac:ClassifiedTaxCategory>
  				<!-- MY Tax types code list: https://sdk.myinvois.hasil.gov.my/codes/tax-types/ (not UNCL5305 compliant) -->
  				<!-- MY original code:    E - Tax exemption -->
  				<!-- expected code:    MY:E - Tax exemption -->
  				<cbc:ID>VRBL:MY:E</cbc:ID>
  				<cbc:Percent>0.00</cbc:Percent>
  				<cbc:TaxExemptionReason>tax exemption reason free text description</cbc:TaxExemptionReason>
  				<cac:TaxScheme>
  					<!-- Default value: VAT -->
  					<!-- MY tax type provided in "cac:ClassifiedTaxCategory\cbc:ID" -->
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>