The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT distinct
l.customer_trx_id,
l.cust_trx_type_id,
l.trx_date,
fnd_date.canonical_to_date(t.global_attribute2) last_issued_date,
to_number(t.global_attribute3) advance_days,
l.tax_code, -- 1971523
l.vat_tax_id,
l.line_type
FROM ra_interface_lines_gt l,
ra_cust_trx_types t
WHERE l.request_id = c_request_id
AND t.cust_trx_type_id = l.cust_trx_type_id
AND nvl(t.global_attribute1, 'N') = 'Y';
validation3 := ja_th_ar_tax_invoice.update_last_issued_date(
h.customer_trx_id,
h.cust_trx_type_id,
h.trx_date,
'RAXTRX');