Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: Expanded Value Added Tax (EVAT) law | Statement: [Gloria Macapagal Arroyo, notableWork, Expanded Value Added Tax (EVAT) law]

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.
• 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Sales Tax (Canada) was a federal value-added tax on goods at the manufacturing level that existed before being superseded by the national Goods and Services Tax.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
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Generate a one-sentence description of the target entity. 
You are given a context triple in the form (subject, predicate, object), where the object is the target entity. 
# Instructions
Use the triple to infer relevant information about the entity. Describe the entity based on what is most defining, well-known. 
Avoid repeating the information from the triple, unless really essential.
# Response Format
Return only the sentence: "Description: [one-sentence description of the target entity]"

Entity: Expanded Value Added Tax (EVAT) law
Triple: [Gloria Macapagal Arroyo, notableWork, Expanded Value Added Tax (EVAT) law]

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.

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