Management and Use of Service Fees for Drug Testing on Plants

On November 14, 2016, the Ministry of Finance issued Circular 282/2016/TT-BTC regulating the framework of service prices for testing drugs used for plants.

According to the provisions of Circular 282/2016/TT-BTC, the fees for plant protection drug testing services are managed and used as follows:

- When collecting fees for plant protection drug testing services, the service provider must use service provision invoices in accordance with Decree 51/2010/ND-CP on sales and service provision invoices; Decree 04/2014/ND-CP amending and supplementing certain articles of Decree 51/2010/ND-CP; Circular 39/2014/TT-BTC guiding the implementation of Decree 51/2010/ND-CP and Decree 04/2014/ND-CP and any replacing or amending documents.- Revenue generated from providing plant protection drug testing services, after fulfilling obligations to the state budget as prescribed by law, can be managed, used, and allocated by the head of the unit in accordance with the law.

Refer to relevant regulations in Circular 282/2016/TT-BTC, effective from January 1, 2017.

- Thanh Lam -

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