Individual acting as a focal point for purchasing small-scale mined coal: Is environmental protection tax required?

Based on point b Clause 2 Article 5 of the 2010 Law on Environmental Protection Tax, it is stipulated:

In the case where organizations, households, or individuals act as intermediaries for purchasing small-scale, individually mined coal and cannot present documents proving that the goods have been subject to environmental protection tax, the organizations, households, or individuals acting as intermediaries for purchasing shall be the taxpayers.

According to this regulation, if individuals act as intermediaries for purchasing small-scale, individually mined coal and cannot present documents proving that the goods have been subject to environmental protection tax, the individuals acting as intermediaries for purchasing shall be the taxpayers.

If you can present documents proving that the goods have been subject to environmental protection tax, you will not be the taxpayer. In this case, you will not have to pay the environmental protection tax.

Respectfully!