XML::LibXML is great for XML processing, but not so great for producing it. Some people prefer XML::Writer for that, but for a fixed structure like here, you can also use Template: 
#!/usr/bin/perl
use warnings;
use strict;

use Template;

my %data;

<> for 1, 2;  # Skip header.
while (<>) {
    chomp;
    my ($r1, $r2, $r3, $pin, $name, $zip, $date, $time) = split /\t/;
    $data{$pin}{reasons} = [ $r1, $r2, $r3 ];
    @{ $data{$pin} }{qw{ name zip }} = ($name, $zip);
    push @{ $data{$pin}{charge} }, [ $date, $time ];
}


my $template = 'Template'->new;
$template->process(*DATA{IO}, { data => \%data });

__DATA__
<XML_FILE>
[% FOR pin IN data.keys %]  <REPORT TYPE="AB">
  [%- i = 1 ; FOR r IN data.$pin.reasons %]
    <REASON[% i %]>[% r %]</REASON[% i %]>[% i = i + 1; END %]
    <PERSON>
      <PIN>[% pin %]</PIN>
      <NAME>[% data.$pin.name %]</NAME>
      <ZIP>[% data.$pin.zip %]</ZIP>
    </PERSON>
[% FOR charge IN data.$pin.charge %]    <CHARGE>
      <DATE>[% charge.0 %]</DATE>
      <TIME>[% charge.1 %]</TIME>
    </CHARGE>
[% END %]  </REPORT>
[% END %]</XML_FILE>

[download]
($q=q:Sq=~/;[c](.)(.)/;chr(-||-|5+lengthSq)`"S|oS2"`map{chr |+ord
}map{substrSq`S_+|`|}3E|-|`7**2-3:)=~y+S|`+$1,++print+eval$q,q,a,

[download]

In reply to Re: Building XML with tab delimited by choroba
in thread Building XML with tab delimited by sannag

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