English: The Department of Finance (DOF) earlier maintained that the proposed tax exemption could be difficult to implement and runs counter to the principles of the Tax Reform for Acceleration and Inclusion (TRAIN) Law to make the tax system more efficient and equitable.
Filipino: Ayon sa Department of Finance (DOF), maaaring mahirap ipatupad ang panukalang tax exemption. Hindi rin daw ito sang-ayon sa mga prinsipyo ng Tax Reform for Acceleration and Inclusion (TRAIN) Law upang maging mas mabisa ang sistema ng pagbubuwis.