Can <cbc:TaxExemptionReason> be only in one language?

Dear All

Apologies if this has been answered before, however I could not find an exact answer using search.

Can anyone confirm if reason text cbc:TaxExemptionReason can be mentioned only in Arabic or only in English (instead of mentioning it in both languages)?

Below is the table with some acceptable values for reference:

@abshar.r Arabic is mandatory. If you need to choose only one language then it must be in Arabic.

Thank you Mr. @Ankit.K.Tiwari