https://bugs.documentfoundation.org/show_bug.cgi?id=152235

            Bug ID: 152235
           Summary: FILESAVE PDF PAC tool reports "Text object not tagged"
                    error with PDF watermark
           Product: LibreOffice
           Version: 7.5.0.0 alpha0+ Master
          Hardware: All
                OS: All
            Status: UNCONFIRMED
          Severity: normal
          Priority: medium
         Component: Printing and PDF export
          Assignee: libreoffice-bugs@lists.freedesktop.org
          Reporter: kelem...@ubuntu.com
            Blocks: 139007

Created attachment 183808
  --> https://bugs.documentfoundation.org/attachment.cgi?id=183808&action=edit
Example file to be signed with PDF watermark

When the attached file is exported to PDF with PDF/UA enabled, and the "Sign
with watermark" option enabled and the file is checked in the PAC tool, the
reported error is "Text object not tagged".

1, Open attached file
2, Export it as PDF, with enabled "Sign with watermark" (I filled the field
with "PDF watermark" and PDF/UA option
3, Check with the PAC tool:
https://pdfua.foundation/en/pdf-accessibility-checker-pac

PAC would report the error on the attached screenshot.

VeraPDF https://demo.verapdf.org/ with PDF/UA setting on the second page,
reports:

Validation information
Rule    Status
Specification: ISO 14289-1:2014, Clause: 7.1, Test number: 3    
Content shall be marked as Artifact or tagged as real content   Failed
13 occurrences  Hide
SESimpleContentItem     
parentStructureTag != null || parentsTags.split('&').filter(elem => elem ==
'Artifact').length > 0      
root/document[0]/pages[0](1 0 obj PDPage)/contentStream[0](2 0 obj
PDSemanticContentStream)/operators[248]/xObject[0]/contentStream[0](17 0 obj
PDSemanticContentStream)/content[0]/contentItem[0]
root/document[0]/pages[0](1 0 obj PDPage)/contentStream[0](2 0 obj
PDSemanticContentStream)/operators[248]/xObject[0]/contentStream[0](17 0 obj
PDSemanticContentStream)/content[0]/contentItem[1]
root/document[0]/pages[0](1 0 obj PDPage)/contentStream[0](2 0 obj
PDSemanticContentStream)/operators[248]/xObject[0]/contentStream[0](17 0 obj
PDSemanticContentStream)/content[0]/contentItem[2]
root/document[0]/pages[0](1 0 obj PDPage)/contentStream[0](2 0 obj
PDSemanticContentStream)/operators[248]/xObject[0]/contentStream[0](17 0 obj
PDSemanticContentStream)/content[0]/contentItem[3]
root/document[0]/pages[0](1 0 obj PDPage)/contentStream[0](2 0 obj
PDSemanticContentStream)/operators[248]/xObject[0]/contentStream[0](17 0 obj
PDSemanticContentStream)/content[0]/contentItem[4]
root/document[0]/pages[0](1 0 obj PDPage)/contentStream[0](2 0 obj
PDSemanticContentStream)/operators[248]/xObject[0]/contentStream[0](17 0 obj
PDSemanticContentStream)/content[0]/contentItem[5]
root/document[0]/pages[0](1 0 obj PDPage)/contentStream[0](2 0 obj
PDSemanticContentStream)/operators[248]/xObject[0]/contentStream[0](17 0 obj
PDSemanticContentStream)/content[0]/contentItem[6]
root/document[0]/pages[0](1 0 obj PDPage)/contentStream[0](2 0 obj
PDSemanticContentStream)/operators[248]/xObject[0]/contentStream[0](17 0 obj
PDSemanticContentStream)/content[0]/contentItem[7]
root/document[0]/pages[0](1 0 obj PDPage)/contentStream[0](2 0 obj
PDSemanticContentStream)/operators[248]/xObject[0]/contentStream[0](17 0 obj
PDSemanticContentStream)/content[0]/contentItem[8]
root/document[0]/pages[0](1 0 obj PDPage)/contentStream[0](2 0 obj
PDSemanticContentStream)/operators[248]/xObject[0]/contentStream[0](17 0 obj
PDSemanticContentStream)/content[0]/contentItem[9]
root/document[0]/pages[0](1 0 obj PDPage)/contentStream[0](2 0 obj
PDSemanticContentStream)/operators[248]/xObject[0]/contentStream[0](17 0 obj
PDSemanticContentStream)/content[0]/contentItem[10]
root/document[0]/pages[0](1 0 obj PDPage)/contentStream[0](2 0 obj
PDSemanticContentStream)/operators[248]/xObject[0]/contentStream[0](17 0 obj
PDSemanticContentStream)/content[0]/contentItem[11]
root/document[0]/pages[0](1 0 obj PDPage)/contentStream[0](2 0 obj
PDSemanticContentStream)/operators[248]/xObject[0]/contentStream[0](17 0 obj
PDSemanticContentStream)/content[0]/contentItem[12]

Version: 7.5.0.0.alpha1+ (X86_64) / LibreOffice Community
Build ID: 3b0b9fcb80242abcedc01eb388a57b1016916353
CPU threads: 14; OS: Windows 10.0 Build 19044; UI render: Skia/Raster; VCL: win
Locale: de-DE (hu_HU); UI: en-US
Calc: threaded


Referenced Bugs:

https://bugs.documentfoundation.org/show_bug.cgi?id=139007
[Bug 139007] [META] PDF accessibility
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