Sentence Correction (SC) | The policy of applying indirect taxes, like value added tax and excise

few cents from me:
Policy is singular so were is incorrect: A,C.E are out.
Value added tax and excise duty are examples of indirect taxes, so like is a better option to be used here(such as would have been the best choice, but in its absence like is the closest option), also when should be used to indicate time: so B is out.
Only left isD
IMO D

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