Expanded Value Added Tax (EVAT) law
E461831
The Expanded Value Added Tax (EVAT) law is a Philippine tax reform measure that broadened the coverage and rate of the value-added tax to increase government revenue and address fiscal deficits.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Expanded Value Added Tax (EVAT) law canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T4679973 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Expanded Value Added Tax (EVAT) law Context triple: [Gloria Macapagal Arroyo, notableWork, Expanded Value Added Tax (EVAT) law]
-
A.
Excise Tax Act (Canada)
The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
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B.
Manufacturers’ Sales Tax (Canada)
Manufacturers’ Sales Tax (Canada) was a federal value-added tax on goods at the manufacturing level that existed before being superseded by the national Goods and Services Tax.
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C.
Ley Aduanera
La Ley Aduanera es la normativa mexicana que regula las operaciones de comercio exterior, el despacho aduanero de mercancías y las facultades de las autoridades aduaneras.
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D.
Per Centum Limit Act of 1921
The Per Centum Limit Act of 1921 was a U.S. federal immigration law that imposed the first numerical limits and nationality-based quotas on immigration, sharply restricting the number of newcomers allowed into the country.
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E.
Revenue Act of 1971
The Revenue Act of 1971 was a U.S. federal law that adjusted income tax rates and extended various tax incentives as part of early-1970s fiscal policy.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Expanded Value Added Tax (EVAT) law Target entity description: The Expanded Value Added Tax (EVAT) law is a Philippine tax reform measure that broadened the coverage and rate of the value-added tax to increase government revenue and address fiscal deficits.
-
A.
Excise Tax Act (Canada)
The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
-
B.
Manufacturers’ Sales Tax (Canada)
Manufacturers’ Sales Tax (Canada) was a federal value-added tax on goods at the manufacturing level that existed before being superseded by the national Goods and Services Tax.
-
C.
Ley Aduanera
La Ley Aduanera es la normativa mexicana que regula las operaciones de comercio exterior, el despacho aduanero de mercancías y las facultades de las autoridades aduaneras.
-
D.
Per Centum Limit Act of 1921
The Per Centum Limit Act of 1921 was a U.S. federal immigration law that imposed the first numerical limits and nationality-based quotas on immigration, sharply restricting the number of newcomers allowed into the country.
-
E.
Revenue Act of 1971
The Revenue Act of 1971 was a U.S. federal law that adjusted income tax rates and extended various tax incentives as part of early-1970s fiscal policy.
- F. None of above. chosen
Statements (31)
| Predicate | Object |
|---|---|
| instanceOf |
Philippine statute
ⓘ
tax law ⓘ |
| addresses | fiscal deficit of the Philippine government ⓘ |
| administeredBy |
Bureau of Customs (Philippines)
ⓘ
linked to:
Bureau of Customs
Bureau of Internal Revenue (Philippines) ⓘ
linked to:
Bureau of Internal Revenue
|
| aimsTo |
broaden the tax base
ⓘ
enhance fiscal sustainability ⓘ improve tax effort ⓘ |
| appliesInJurisdiction | Philippines ⓘ |
| belongsToCategory |
Philippine tax legislation
ⓘ
consumption tax laws ⓘ |
| consequence |
higher VAT burden on certain goods and services
ⓘ
increased tax collections for the Philippine government ⓘ |
| country | Philippines ⓘ |
| effect |
broadened coverage of value-added tax
ⓘ
increased rate of value-added tax ⓘ |
| legalSystem | Philippine legal system ⓘ |
| policyArea |
public finance
ⓘ
tax reform ⓘ |
| purpose |
address fiscal deficits
ⓘ
increase government revenue ⓘ |
| relatedTo |
Philippine tax reform programs
ⓘ
Philippine value-added tax system ⓘ |
| revenueSource | consumption taxes ⓘ |
| sectorAffected |
business sector
ⓘ
consumers ⓘ |
| shortName | EVAT law ⓘ |
| taxBase |
importation of goods
ⓘ
sale of goods ⓘ sale of services ⓘ |
| taxType | value-added tax ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Expanded Value Added Tax (EVAT) law Description of subject: The Expanded Value Added Tax (EVAT) law is a Philippine tax reform measure that broadened the coverage and rate of the value-added tax to increase government revenue and address fiscal deficits.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.