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: General Tax Law (Lei Geral Tributária) | Statement: [Administrative and Tax Courts (Portugal), governedBy, General Tax Law (Lei Geral Tributária)]

Target entity: General Tax Law (Lei Geral Tributária)
Context triple: [Administrative and Tax Courts (Portugal), governedBy, General Tax Law (Lei Geral Tributária)]

• A. Code général des impôts
  The Code général des impôts is France’s primary tax code, compiling and organizing the country’s laws on taxation of individuals, businesses, and various financial transactions.
• B. 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.
• C. National Internal Revenue Code of the Philippines
  The National Internal Revenue Code of the Philippines is the primary law governing the assessment, collection, and administration of national taxes in the Philippines.
• D. Value-added and Non-value-added Business Tax Act (Taiwan)
  The Value-added and Non-value-added Business Tax Act (Taiwan) is a key Taiwanese tax law that governs the imposition and administration of value-added and certain non-value-added business taxes on goods and services.
• E. Cortes Gerais
  Cortes Gerais was the historical Portuguese parliamentary assembly that represented the kingdom’s estates and advised the monarch on legislative and political matters.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: General Tax Law (Lei Geral Tributária)
Target entity description: The General Tax Law (Lei Geral Tributária) is Portugal’s fundamental legal framework that sets out the general principles, rules, and procedures governing the country’s tax system and tax administration.

• A. Code général des impôts
  The Code général des impôts is France’s primary tax code, compiling and organizing the country’s laws on taxation of individuals, businesses, and various financial transactions.
• B. 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.
• C. National Internal Revenue Code of the Philippines
  The National Internal Revenue Code of the Philippines is the primary law governing the assessment, collection, and administration of national taxes in the Philippines.
• D. Value-added and Non-value-added Business Tax Act (Taiwan)
  The Value-added and Non-value-added Business Tax Act (Taiwan) is a key Taiwanese tax law that governs the imposition and administration of value-added and certain non-value-added business taxes on goods and services.
• E. Cortes Gerais
  Cortes Gerais was the historical Portuguese parliamentary assembly that represented the kingdom’s estates and advised the monarch on legislative and political matters.
• F. None of above. chosen