XML for multiple Exemption codes

XML and business rules
1

with the changes to rules BR-Z-01, BR-E-01, BR-O-01 as per the latest version, within the XML we are allowed to provide more than one VAT Breakdown for a VAT Category code which has items with different VAT Exemption reasons.
But, as per rule BR-Z-08, BR-E-08 and BR-O-08, the VAT category taxable amount to be shown in the VAT Breakdown does not consider the differences in VAT Exemption reasons.

Ex:
20 units of ItemA with unit price@ 2 SAR. VAT Category Z, exemption reason “A”, Taxable amt (202) = 40. Tax rate 0,.Tax amount 0, Line total 40.
10 units of ItemB with unit price@ 5 SAR. VAT Category Z, exemption reason “B”, Taxable amt (105) = 50. Tax rate 0,.Tax amount 0, Line total 50.

VAT breakdowns show as
VAT Category Z, Exemption Reason “A” TaxableAmount = 90, vat rate 0, VAT 0
VAT Category Z, Exemption Reason “B” TaxableAmount = 90, vat rate 0, VAT 0

Legal Monetary total, LineExtensionAmount = 90

Should we expect a change in this aspect?

2

Please note that as per paragraph 8.4 of XML Implementation Standard, “One VAT Breakdown shall be provided for each distinct combination of VAT category code and VAT rate found in either the line VAT information or the Document level allowance and/or charge.”.
Having multiple exemption / exception reason appears to be a hypothetical scenario for testing purposes. However, in certain cases there may be multiple exemption / exemption reasons such as in health care sector. In such cases, only the predominant exception reason code should be specified in VAT Exemption Reason Text (BT-120) and VAT Exemption Reason Code (BT-121) while providing consolidated amount for the VAT Category. Therefore, in above example, only 1 breakdown should be shown for VAT Category Z with predominant exemption reason and the TaxableAmount as 90.