Selling herbicides: Is it subject to environmental protection tax?

Based on Clause 5, Article 3 of the Law on Environmental Protection Tax 2010, it is stipulated that herbicides of the restricted-use type are subject to environmental protection tax.

Therefore, if the herbicides that your store sells are of the restricted-use type, these herbicides are subject to the environmental protection tax.

However, Clause 1, Article 5 of this Law stipulates:

Taxpayers of the environmental protection tax are organizations, households, and individuals that produce or import goods subject to tax as defined in Article 3 of this Law.

Taxpayers are organizations, households, and individuals that produce or import goods subject to tax; therefore, you are not the taxpayer. Thus, even if the herbicides you are selling are subject to tax, you are not required to pay the environmental protection tax.

Sincerely!