Elements

The following elements can be used at the Document and Line levels respectively:

Element	Description
`/Invoice/TaxTotal/TaxSubtotal/TaxCategory/ID`	The Tax Type code.
`/Invoice/TaxTotal/TaxSubtotal/TaxCategory/Percent`	The percentage tax rate,
`/Invoice/TaxTotal/TaxSubtotal/TaxCategory/ExemptionReason`	If an exemption applies, you can describe the reason here.
`/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID`	Specify `VAT`.

Restrictions

The codes used below include those specified by the Malaysian Tax Authority on the Tax Types website.
The Tax Type codes are not UNCL5305 compliant.
You must use the VRBL:MY prefix for these codes. For example VRBL:MY:05.
You must use one of the codes here:

Code	Description
`VRBL:MY:01`	Sales Tax
`VRBL:MY:02`	Service Tax
`VRBL:MY:03`	Tourism Tax
`VRBL:MY:04`	High-Value Goods Tax
`VRBL:MY:05`	Sales Tax on Low Value Goods
`VRBL:MY:06`	Not Applicable
`VRBL:MY:E`	Tax exemption (where applicable)

Example

This example specifies a Tax Exemption:

<ubl:Invoice>
    <!-- Code omitted for clarity -->
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="MYR">400</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="MYR">100</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>E</cbc:ID>
                <cbc:Percent>0.00</cbc:Percent>
                <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>