diff --git a/mifosng-provider/src/main/java/org/mifosplatform/accounting/rule/api/AccountingRuleApiResource.java b/mifosng-provider/src/main/java/org/mifosplatform/accounting/rule/api/AccountingRuleApiResource.java
index 6aabbd0c1..8173094bf 100755
--- a/mifosng-provider/src/main/java/org/mifosplatform/accounting/rule/api/AccountingRuleApiResource.java
+++ b/mifosng-provider/src/main/java/org/mifosplatform/accounting/rule/api/AccountingRuleApiResource.java
@@ -198,8 +198,20 @@ public class AccountingRuleApiResource {
 
         } else {
 
-            final Collection<CodeValueData> allowedCreditTagOptions = retrieveSelectedTags(allowedTagOptions, accountingRuleData.getCreditTags());
-            final Collection<CodeValueData> allowedDebitTagOptions = retrieveSelectedTags(allowedTagOptions, accountingRuleData.getDebitTags());
+            final Collection<CodeValueData> allowedCreditTagOptions;
+            final Collection<CodeValueData> allowedDebitTagOptions;
+
+            if (accountingRuleData.getCreditTags() != null) {
+                allowedCreditTagOptions = retrieveSelectedTags(allowedTagOptions, accountingRuleData.getCreditTags());
+            } else {
+                allowedCreditTagOptions = allowedTagOptions;
+            }
+
+            if (accountingRuleData.getDebitTags() != null) {
+                allowedDebitTagOptions = retrieveSelectedTags(allowedTagOptions, accountingRuleData.getDebitTags());
+            } else {
+                allowedDebitTagOptions = allowedTagOptions;
+            }
 
             accountingRuleData = new AccountingRuleData(accountingRuleData, allowedAccounts, allowedOffices, allowedCreditTagOptions,
                     allowedDebitTagOptions);
diff --git a/mifosng-provider/src/main/java/org/mifosplatform/accounting/rule/serialization/AccountingRuleCommandFromApiJsonDeserializer.java b/mifosng-provider/src/main/java/org/mifosplatform/accounting/rule/serialization/AccountingRuleCommandFromApiJsonDeserializer.java
index 4bdcfcc5e..fa32cb386 100755
--- a/mifosng-provider/src/main/java/org/mifosplatform/accounting/rule/serialization/AccountingRuleCommandFromApiJsonDeserializer.java
+++ b/mifosng-provider/src/main/java/org/mifosplatform/accounting/rule/serialization/AccountingRuleCommandFromApiJsonDeserializer.java
@@ -63,7 +63,7 @@ public class AccountingRuleCommandFromApiJsonDeserializer {
                 .ignoreIfNull().integerGreaterThanZero();
 
         final Long officeId = this.fromApiJsonHelper.extractLongNamed(AccountingRuleJsonInputParams.OFFICE_ID.getValue(), element);
-        baseDataValidator.reset().parameter(AccountingRuleJsonInputParams.OFFICE_ID.getValue()).value(officeId).ignoreIfNull()
+        baseDataValidator.reset().parameter(AccountingRuleJsonInputParams.OFFICE_ID.getValue()).value(officeId).notNull()
                 .integerGreaterThanZero();
 
         final String name = this.fromApiJsonHelper.extractStringNamed(AccountingRuleJsonInputParams.NAME.getValue(), element);
@@ -85,6 +85,30 @@ public class AccountingRuleCommandFromApiJsonDeserializer {
                 .arrayNotEmpty();
         validateCreditOrDebitTagArray(debitTags, baseDataValidator, AccountingRuleJsonInputParams.DEBIT_ACCOUNT_TAGS.getValue());
 
+        if (creditTags == null && accountToCreditId == null) {
+            final String creditTag = AccountingRuleJsonInputParams.CREDIT_ACCOUNT_TAGS.getValue();
+            final String creditAccount = AccountingRuleJsonInputParams.ACCOUNT_TO_CREDIT.getValue();
+            final StringBuilder validationErrorCode = new StringBuilder("validation.msg.").append(creditAccount).append(".or.")
+                    .append(creditTag).append(".required");
+            final StringBuilder defaultUserMessage = new StringBuilder("The parameter ").append(creditAccount).append(" or")
+                    .append(creditTag).append(" required");
+            final ApiParameterError error = ApiParameterError.parameterError(validationErrorCode.toString(), defaultUserMessage.toString(),
+                    creditAccount + "," + creditTag, new Object[] { creditAccount, creditTag });
+            dataValidationErrors.add(error);
+        }
+
+        if (debitTags == null && accountToDebitId == null) {
+            final String debitTag = AccountingRuleJsonInputParams.DEBIT_ACCOUNT_TAGS.getValue();
+            final String debitAccount = AccountingRuleJsonInputParams.ACCOUNT_TO_DEBIT.getValue();
+            final StringBuilder validationErrorCode = new StringBuilder("validation.msg.").append(debitAccount).append(".or.")
+                    .append(debitTag).append(".required");
+            final StringBuilder defaultUserMessage = new StringBuilder("The parameter ").append(debitAccount).append(" or")
+                    .append(debitTag).append(" required");
+            final ApiParameterError error = ApiParameterError.parameterError(validationErrorCode.toString(), defaultUserMessage.toString(),
+                    debitAccount + "," + debitTag, new Object[] { debitAccount, debitTag });
+            dataValidationErrors.add(error);
+        }
+
         final String allowMultipleCredits = this.fromApiJsonHelper.extractStringNamed(
                 AccountingRuleJsonInputParams.ALLOW_MULTIPLE_CREDIT_ENTRIES.getValue(), element);
         baseDataValidator.reset().parameter(AccountingRuleJsonInputParams.ALLOW_MULTIPLE_CREDIT_ENTRIES.getValue())
diff --git a/mifosng-provider/src/main/java/org/mifosplatform/accounting/rule/service/AccountingRuleWritePlatformServiceJpaRepositoryImpl.java b/mifosng-provider/src/main/java/org/mifosplatform/accounting/rule/service/AccountingRuleWritePlatformServiceJpaRepositoryImpl.java
index ba2b3916f..c728872e4 100755
--- a/mifosng-provider/src/main/java/org/mifosplatform/accounting/rule/service/AccountingRuleWritePlatformServiceJpaRepositoryImpl.java
+++ b/mifosng-provider/src/main/java/org/mifosplatform/accounting/rule/service/AccountingRuleWritePlatformServiceJpaRepositoryImpl.java
@@ -112,8 +112,8 @@ public class AccountingRuleWritePlatformServiceJpaRepositoryImpl implements Acco
         // get the GL Accounts or tags to Debit and Credit
         final String[] debitTags = command.arrayValueOfParameterNamed(AccountingRuleJsonInputParams.DEBIT_ACCOUNT_TAGS.getValue());
         final String[] creditTags = command.arrayValueOfParameterNamed(AccountingRuleJsonInputParams.CREDIT_ACCOUNT_TAGS.getValue());
-        final Set<String> incomingDebitTags = new HashSet<String>(Arrays.asList(debitTags));
-        final Set<String> incomingCreditTags = new HashSet<String>(Arrays.asList(creditTags));
+        final Set<String> incomingDebitTags = debitTags == null ? new HashSet<String>(): new HashSet<String>(Arrays.asList(debitTags));
+        final Set<String> incomingCreditTags = creditTags == null ? new HashSet<String>() : new HashSet<String>(Arrays.asList(creditTags));
         final Long accountToDebitId = command.longValueOfParameterNamed(AccountingRuleJsonInputParams.ACCOUNT_TO_DEBIT.getValue());
         final Long accountToCreditId = command.longValueOfParameterNamed(AccountingRuleJsonInputParams.ACCOUNT_TO_CREDIT.getValue());