Policy Manual Section 15: Payment of Taxes

A. Income Tax. A Wellness Advocate accepts sole responsibility for all self-employment and income taxes due to income earned as a doTERRA Wellness Advocate. At the end of each calendar year, doTERRA will provide a statement of earnings for tax purposes to each Wellness Advocate with an annual income at or over the minimum required to be reported to the Indian Income Tax Department. To the extent required by law, the Company will send notification of the Wellness Advocate’s product purchases and Bonus payments to relevant tax authorities.

B. Goods and Services Tax in relation to purchase of doTERRA products and services by Wellness Advocates. Wellness Advocates will be solely responsible for the GST under the Goods and Services Tax Act which is charged or chargeable under the laws of India in relation to the purchase of doTERRA products and services under Section 5 above, and the GST will be paid to the Company in addition to the purchase price of the doTERRA products and services provided for under the Contract. Wellness Advocates will indemnify and hold the Company harmless from and against any liability for any GST which may be imposed on the Company in relation to such purchase.

C. Goods and Services Tax in relation to sale of doTERRA products and services by Wellness Advocates. If and to the extent required under the laws of India, Wellness Advocates shall be solely responsible for charging, collecting and accounting to the India tax authorities any GST charged or chargeable on the resale of doTERRA products and services by Wellness Advocates.