Circular No. 02/2026/TT-BVHTTDL Regulating Technical-Economic Standards for Organizing Cultural and Artistic Programs; Cultural Exchange, Festival, Sports, and Tourism Events Serving Ethnic Minority People Living in Economically and Socially Disadvantaged Areas, Including Island Communes, Special Economic Zones

CIRCULAR

Regulations on economic and technical standards for organizing cultural and artistic programs; cultural exchange, sports, and tourism festivals serving ethnic minorities living in areas with difficult socio-economic conditions, especially extremely difficult conditions, in islands, special zones

Based on Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government on assigning tasks, placing orders or tendering for the provision of public products and services using state budget funds from regular expenditure sources;

Based on Decree No. 60/2021/NĐ-CP dated June 21, 2021 of the Government on financial self-reliance mechanisms of public sector units as amended and supplemented by Decree No. 111/2025/NĐ-CP;

Based on Decree No. 43/2025/NĐ-CP dated February 28, 2025 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Culture, Sports and Tourism;

In accordance with the proposal by the Director of the Department of Ethnic Minority Culture;

The Minister of Culture, Sports and Tourism promulgates this Circular to regulate economic and technical standards for organizing cultural and artistic programs; cultural exchange, sports, and tourism festivals serving ethnic minorities living in areas with difficult socio-economic conditions, especially extremely difficult conditions, in islands, special zones.

Article 1. Scope of Application and Applicable Subjects

1. This Circular stipulates economic and technical standards for public services utilizing state budget funds, including:

- Organizing cultural and artistic programs serving ethnic minorities living in areas with difficult socio-economic conditions, especially extremely difficult conditions, in islands, special zones;

- Organizing cultural exchange, sports, and tourism festivals serving ethnic minorities living in areas with difficult socio-economic conditions, especially extremely difficult conditions, in islands, special zones.

2. Applicable Subjects

- Public authorities, organizations, and individuals utilizing state budget funds to provide public services as specified in paragraph 1 of this Article;

- Public authorities, organizations, and individuals involved in the implementation of providing public services using state budget funds.

Article 2. General Provisions on Economic and Technical Standards

1. The economic and technical standards stipulated in this Circular are the maximum level to complete the provision of public services utilizing state budget funds.

2. Economic and technical standards refer to the wastage of labor, machinery, equipment, and materials required to complete a unit product or a specific volume of work under the specific conditions of public service provision.

3. The job titles in the labor cost component of the standard tables are determined according to the following principles:

a) Job titles in the labor cost component of the standard table are determined according to the provisions of Circular No. 03/2022/TT-BVHTTDL dated July 7, 2022 of the Minister of Culture, Sports and Tourism on specifying job codes, occupational standards, and salary grades for cultural grassroots staff; Circular No. 02/2023/TT-BVHTTDL dated February 21, 2023 of the Minister of Culture, Sports and Tourism on specifying job codes, occupational standards, and salary grades for cultural propaganda officers; and Circular No. 10/2023/TT-BVHTTDL dated August 9, 2023 of the Minister of Culture, Sports and Tourism on guiding leadership positions, management, and occupational standards, as well as staff structure according to occupational standards in public sector units under the cultural, sports, and tourism sectors.

b) In cases where job titles in the labor cost component are not specified in Circular No. 03/2022/TT-BVHTTDL, Circular No. 02/2023/TT-BVHTTDL, and Circular No. 10/2023/TT-BVHTTDL, apply according to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary for civil servants, public employees, and military personnel as amended and supplemented by Decree No. 117/2016/NĐ-CP and Decree No. 111/2022/NĐ-CP dated December 30, 2022 of the Government on contracts for certain types of work in administrative agencies and public sector units or consider equivalent conversion based on approved job positions.

c) In cases where the grade of a job title currently held by staff at an organization does not match the grades specified in the standard table, the superior management authority of the public sector unit shall examine and decide to apply equivalent labor grades or the current job grade and cost according to actual circumstances. In such cases, ensure that labor costs do not exceed those calculated from this Circular.

d) Civil servants and staff receiving salaries from state budget funds when participating in implementing various tasks in the service provision process are not subject to the labor cost standards specified in this Circular.

4. For other expenses related to providing public services, they shall be handled as follows:

a) For expenses such as purchasing documents, copyright fees, translating documents, updating and storing information, data, electricity, telephone communication costs, travel expenses, organizing conferences, seminars, training sessions, using physical infrastructure, IT facilities, management software, office supplies (excluding A4 paper, ink, ballpoint pens, file folders), and other incidental expenses, public authorities, organizations, and public sector units shall apply according to the levels set by competent state agencies or prepare separate budgets for any additional costs outside this standard and submit them to the competent authority for review and approval in accordance with laws on state budget.

b) For actual expenses, procurement of goods, and other services, they are carried out in accordance with laws on state budget. For payments for outsourced services that fall within the bidding limit, they shall be implemented according to the law on tendering.

Article 3. Content and Structure of Economic and Technical Quotas

1. The content of economic and technical quotas includes:

a) Labor waste: the average time that both direct and indirect labor employees need to complete the execution of a public service. The level of direct labor waste is the time spent on the process stages of the public service, measured in "công" (work units). Each công corresponds to 8 hours of working time for an employee as stipulated by labor law. Indirect labor waste is calculated at 15% of the total direct labor waste within the same quota table;

b) Machinery and equipment usage waste: the necessary time for each type of machinery and equipment used to provide public service. The level of machinery and equipment waste in the quota is measured by shifts, with one shift corresponding to a total machine depreciation time of 8 hours per working day as stipulated by labor law;

c) Material usage waste: the specific quantities and necessary materials directly used for providing public services. The level of material waste in the quota is calculated based on the quantity of each type of specific material. The level of auxiliary material waste is calculated at 10% of the total value of material waste within the same quota table.

2. The structure of economic and technical quotas includes:

a) Quota title;

b) Description of work content: the main process stages to be carried out for providing public services;

c) Quota table, including:

- Labor waste quota: job titles and labor grades, units of measurement for the level of labor waste, and the quota value of labor waste;

- Machinery and equipment usage waste quota: names of machinery and equipment types, units of measurement for the level of usage waste, and the quota value of machinery and equipment usage waste;

- Material usage waste quota: names and specifications of materials, units of measurement for the level of material usage waste, and the quota value of material usage waste;

- Quota value: the numerical value representing the actual time spent on labor, machinery and equipment usage, and material usage in providing public services;

- Notes: content defining the scale, scope, limits for the quota values within the table, and guidance on calculating the quotas under different technical conditions (if applicable).

Article 4. Economic and Technical Quotas

The economic and technical quotas for the provisions in Clause 1 of this Circular are detailed in the Annex attached to this Circular.

Article 5. Implementation

1. Based on the economic and technical service quotas annexed to this Circular, ministries, agencies at the same level as ministries, government agencies, people's committees of provinces and centrally-administered cities, and relevant agencies and units shall examine and apply these quotas in their public service provision units under their management.

2. Agencies using state budget funds for implementing public service provision shall, based on actual conditions, propose to the competent authority for examination and decision-making on applying specific quotas.

3. The Department of Culture of Ethnic Groups shall monitor, compile, and propose amendments or supplements to economic and technical quotas as necessary.

Article 6. Enforceability

1. This Circular shall take effect from May 1, 2026.

2. Any content being implemented prior to the effective date of this Circular may continue to be implemented in accordance with the Decision No. 596/QĐ-BVHTTDL dated February 27, 2020 by the Minister of Culture, Sports and Tourism, which stipulates criteria, standards; contents, procedures, and economic-technical quotas for organizing cultural and artistic programs; days of celebration, exchanges, and cultural, sports, tourism festivals serving ethnic minorities, remote areas, border troops and civilians, and island residents.

3. In the event that any legal documents cited in this Circular are amended, supplemented, or replaced, implementation shall be carried out in accordance with the newly issued document.

4. Should difficulties or obstacles arise during implementation, relevant agencies, organizations, and individuals may report to the Ministry of Culture, Sports and Tourism (through the Department of Ethnic Minority Culture) for consideration and resolution.

 MINISTER




Nguyen Van Hung