Recently a paper appeared [1] with a main result described in its summary as a derivation of a 'set of exact equations of small oscillations (30)-( 32) for transversally small-scale perturbations in arbitrary three-dimensional spatially inhomogeneous plasma systems with magnetic surfaces'. It is regrettable that although much of this work draws on well-known results, only cursory respect was paid to the published literature. In addition, the claimed extensions are inconsistent with established results. The inconsistency arises due to the use of the MHD equations outside their range of applicability.In [1] the equations are derived from the standard magnetohydrodynamic (MHD) equations using the well-known technique and results described in detail, for example, in [2], in the review [3] and in the textbooks [4,5]. In particular, a ballooning ordering [2-5] has been used with a displacement vector presented in the form (equation ( 15) in [1])