English: Such provision stemmed from comments made by Tax Management Association of the Philippines President Atty. Suzette Celicious-Sy during a recent public hearing on the proposed measure that some taxpayers simply do not have the financial capacity to pay for their respective estate taxes.
Filipino: Nag-ugat ang naturang probisyon sa naging salaysay ni Tax Management Association of the Philippines President Atty. Suzette Celicious-Sy sa nagdaang pagdinig ng senado sa naturang panukala na ang ilang taxpayers ay walang kakayahang magbayad ng kanilang estate tax.