Circular No. 03/2026/TT-BQP stipulates and guides the implementation of certain systems, policies, and support work for individuals and organizations performing tasks related to searching for and collecting the remains of烈士遗体

CIRCULAR

REGULATIONS AND GUIDELINES FOR IMPLEMENTATION OF CERTAIN REGIMES, POLICIES, AND SUPPORT MEASURES FOR INDIVIDUALS AND ORGANIZATIONS PERFORMING THE TASK OF SEARCHING FOR AND COLLECTING REMAINS OF REVOLUTIONARY SOLDIERS

Pursuant to Decree No. 01/2022/NĐ-CP of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of National Defense, amended and supplemented by Decree No. 03/2025/NĐ-CP;

Pursuant to Decree No. 281/2025/NĐ-CP of the Government stipulating regimes, policies, and support measures for individuals and organizations performing the task of searching for and collecting remains of revolutionary soldiers;

At the proposal of the Director of the General Political Department;

The Minister of National Defense issues this Circular regulating and guiding the implementation of certain regimes, policies, and support measures for individuals and organizations performing the task of searching for and collecting remains of revolutionary soldiers.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular regulates and guides the implementation of certain regimes, policies, and support measures for individuals and organizations performing the task of searching for and collecting remains of revolutionary soldiers as stipulated in Articles 3, 4, 5, 6, 7, and Article 8 of Decree No. 281/2025/NĐ-CP.

Article 2. Applicability

This Circular applies to the subjects as prescribed in Article 2 of Decree No. 281/2025/NĐ-CP, specifically as follows:

1. Officers, professional military personnel, non-commissioned officers, soldiers, workers, and civil servants under the establishment of search and collection teams for remains of revolutionary soldiers.

2. Individuals not falling within the scope prescribed in Clause 1 of this Article who are directly mobilized by competent authorities to perform the task of searching for and collecting remains of revolutionary soldiers; those involved in activities related to the work of searching for and collecting remains of revolutionary soldiers; persons providing information about revolutionary soldiers, their graves; relatives or persons worshipping revolutionary soldiers or persons authorized to seek information about the graves of revolutionary soldiers.

3. Members of the Steering Committee, Special Task Force, and Special Responsibility Committees at all levels, Office of the National Steering Committee, and Standing Offices at all levels (referred to as members of the Steering Committee and Standing Offices at all levels) as prescribed in Point b, Clause 4, Article 2 of Decree No. 281/2025/NĐ-CP.

4. Individuals not falling within the scope of members of the Steering Committee and Standing Offices at all levels as prescribed in Clause 3 of this Article, who are assigned by competent authorities to participate in the working groups of the Steering Committee and Standing Offices; members of the working group established by the unit tasked with searching for and collecting remains of revolutionary soldiers (where no Steering Committee has been established) to inspect and direct the work of searching for and collecting remains of revolutionary soldiers.

5. Search and collection teams for remains of revolutionary soldiers (referred to as collection teams) both domestically and abroad.

6. Organizations directly directing and implementing the task of searching for and collecting remains of revolutionary soldiers as prescribed in Clause 4, Article 2 of Decree No. 281/2025/NĐ-CP, including:

a) The National Steering Committee on Searching, Collecting, and Identifying Remains of Revolutionary Soldiers (referred to as the National Steering Committee 515); Steering Committees on Searching, Collecting, and Identifying Remains of Revolutionary Soldiers in Military Regions (referred to as Steering Committees 515 of Military Regions); Steering Committees on Searching, Collecting, and Identifying Remains of Revolutionary Soldiers in Provinces and Cities (referred to as Steering Committees 515 of Provinces).

b) The Special Task Force of the Government on Searching, Collecting, and Repatriating Remains of Volunteer Soldiers and Experts of Vietnam Who Died in Laos during War Periods (referred to as the Special Task Force of the Government); Special Task Forces of Provinces on Searching, Collecting, and Repatriating Remains of Volunteer Soldiers and Experts of Vietnam Who Died in Laos during War Periods (referred to as Special Task Forces of Provinces).

c) The Special Responsibility Committee of the Government on Searching, Collecting, and Repatriating Remains of Volunteer Soldiers and Experts of Vietnam Who Died in Cambodia during War Periods (referred to as the Special Responsibility Committee of the Government); Special Responsibility Committees of Provinces on Searching, Collecting, and Repatriating Remains of Volunteer Soldiers and Experts of Vietnam Who Died in Cambodia during War Periods (referred to as Special Responsibility Committees of Provinces).

d) The Office of the National Steering Committee on Searching, Collecting, and Identifying Remains of Revolutionary Soldiers (referred to as the Office of the National Steering Committee 515); Standing Offices of the Steering Committees in Military Regions (Political Departments of Military Regions), Standing Offices of the Steering Committees in Provinces and Cities (Provincial Military Commands).

7. Units and localities related to the work of collecting and searching for remains of revolutionary soldiers, including:

a) Units and localities assigned the task of searching for and collecting remains of revolutionary soldiers; reviewing and completing lists of revolutionary soldiers and their graves; concluding areas, drawing maps for searching for and collecting remains of revolutionary soldiers.

b) Provincial Military Commands or units equivalent to division level (where no dedicated or temporary collection team is organized) assigned by competent authorities to organize the search for and collection of remains of revolutionary soldiers.

c) Military units equivalent to division level or higher receiving relatives or persons worshipping revolutionary soldiers or persons authorized to visit places where revolutionary soldiers once worked or fought to seek information about their graves.

Chapter II

REGIMES AND POLICIES FOR INDIVIDUALS PERFORMING THE TASK OF SEARCHING FOR AND COLLECTING REMAINS OF REVOLUTIONARY SOLDIERS

Article 3. Treatment and policies for officers, professional soldiers, non-commissioned officers, soldiers, workers, and defense officials belonging to search and collection teams for烈士遗骸

The subjects mentioned in Clause 1, Article 2 of this Circular shall enjoy treatment and policies as stipulated in Article 3 of Decree No. 281/2025/ND-CP; among which, the implementation of special allowances, supplementary benefits, telephone support, language learning support for Lao and Cambodian languages shall be carried out as follows:

1. Special allowances for the subjects shall be implemented according to the provisions of Clause 2, Article 3 of Decree No. 281/2025/ND-CP. In cases where the subjects perform tasks both domestically and abroad in the same month, they shall only enjoy special allowances based on one location with longer working time; the allowance level shall be determined by the location with more working time; if the working time at domestic and foreign locations is equal, then the special allowance shall be based on the foreign location.

For example, Comrade Colonel Nguyen Van A, Team Leader of Collection Team K; enlisted in September 2001; position coefficient 0.7; performed the task of searching and collecting martyrs' remains domestically from May 1, 2026 to May 31, 2026; the special allowance for May 2026 that Comrade A enjoys is:

20% x [(6.6 x 2,340,000 VND) + (0.7 x 2,340,000 VND)] = 3,416,400 VND

Similarly, Comrade A continues to perform the task of searching and collecting martyrs' remains domestically until June 6, 2026, when he receives a decision to perform the task of searching and collecting martyrs' remains abroad (from June 7, 2026 to June 22, 2026, a total of 16 days, equivalent to one month). On June 23, 2026, Comrade A returns home and continues to perform the task of searching and collecting martyrs' remains domestically until June 30, 2026. Therefore, in June 2026, Comrade A has 14 days performing the task of searching and collecting martyrs' remains domestically and 16 days abroad; thus, the special allowance for June 2026 that Comrade A enjoys is:

{100% x [(6.6 x 2,340,000 VND) + (0.7 x 2,340,000 VND)]} = 17,078,000 VND

2. The actual working days counted for enjoying supplementary benefits as stipulated in Clause 4, Article 3 of Decree No. 281/2025/ND-CP include the days conducting surveying, verifying information, organizing activities for searching and collecting martyrs' remains, including mobilization time (excluding holidays and festivals of our side and the other side), but not exceeding six days per week.

3. Telephone support as stipulated in Clause 7, Article 3 of Decree No. 281/2025/ND-CP shall be implemented as follows:

a) Those appointed to positions of Team Leader, Political Instructor, Deputy Team Leader, Deputy Political Instructor before January 1, 2026 shall enjoy telephone support from January 2026.

b) Those appointed to positions of Team Leader, Political Instructor, Deputy Team Leader, Deputy Political Instructor after January 1, 2026 shall enjoy telephone support from the month the appointment decision takes effect.

c) Subjects specified in points a and b of this clause who are decided by competent authorities to stop holding positions of Team Leader, Political Instructor, Deputy Team Leader, Deputy Political Instructor; or transferred to other tasks unrelated to searching and collecting martyrs' remains; or have decisions from competent authorities regarding retirement (pre-retirement leave), discharge, transfer to another profession, retirement due to health reasons, or death, shall cease to enjoy telephone support from the following month after the decision to stop holding the position or ceasing to undertake related tasks or retiring, discharging, transferring to another profession, retiring due to health reasons, or death.

4. Funding for learning Lao and Cambodian languages as stipulated in point b, Clause 8, Article 3 of Decree No. 281/2025/ND-CP shall be guaranteed for the collection team, not provided individually. Annually, the collection team bases on actual personnel strength, formulates study plans, reports to competent authorities for approval and implementation.

Article 4. Treatment and policies for those directly inspecting and directing the work of searching and collecting martyrs' remains

Treatment and policies for those directly inspecting and directing the work of searching and collecting martyrs' remains shall be implemented according to the provisions of Article 4 of Decree No. 281/2025/ND-CP; among which, travel expenses, plan formulation, and approval procedures for inspection shall be carried out as follows:

1. Travel expenses for the subjects specified in Clauses 3 and 4 of Article 2 of this Circular when inspecting and directing the work of searching and collecting martyrs' remains abroad shall be implemented according to the provisions of Circular No. 102/2012/TT-BTC issued by the Minister of Finance on travel expenses for state officials going on short-term missions abroad, funded by the state budget; when inspecting and directing the work of searching and collecting martyrs' remains domestically, it shall be implemented according to the provisions of Circular No. 40/2017/TT-BTC issued by the Minister of Finance on travel expenses and conference costs, amended and supplemented by Circular No. 12/2025/TT-BTC and guidelines of the Ministry of National Defense.

2. Formulation of plans and approval authority for plans to inspect and direct the work of searching and collecting martyrs' remains as stipulated in Clause 5, Article 4 of Decree No. 281/2025/ND-CP shall be implemented according to the provisions of Clause 3, Article 14 of Circular No. 80/2022/TT-BQP issued by the Minister of National Defense guiding the organization of searching and collecting martyrs' remains and handing over martyrs' remains.

Article 5. Regulations and policies for persons directly mobilized to perform tasks or cooperate in searching for and collecting烈士遗骸; persons providing information about martyrs or martyr graves

1. Persons directly mobilized to perform tasks or cooperate in searching for and collecting烈士遗骸; persons providing information about martyrs or martyr graves shall enjoy the regulations and policies stipulated in Article 5 of Decree No. 281/2025/NĐ-CP; among which, the authority to mobilize, the method to determine actual working days, ensuring specialized uniforms, and considering rewards shall be implemented as follows:

a) The authority to mobilize persons directly performing tasks or cooperating in searching for and collecting烈士遗骸: The Chairman of the Provincial Directive Board 515; the heads of Political Departments of Military Regions and Corps assigned the task of searching for and collecting烈士遗骸; commanders at division level and equivalent (where no Directive Board has been established).

b) The actual working days counted for the purpose of enjoying the subsistence allowance stipulated in point a, Clause 1, Article 5 of Decree No. 281/2025/NĐ-CP shall be implemented as follows:

- For security forces, it shall be calculated based on the time recorded in the mobilization decision.

- For guiding forces, indicating burial sites of烈士遗骸, and cooperating in searching for and collecting烈士遗骸, it includes the days spent on surveying, verifying information, organizing search and collection activities, including the time for mobilizing forces (excluding national holidays and festivals), but not exceeding six days per week at maximum.

c) Ensuring specialized uniforms for persons mobilized to perform tasks for more than three months: The collection team or the mobilizing unit (at division level and above) shall be responsible for providing uniforms and paying in cash. Based on the annual approved cost standards for specialized uniforms by the Ministry of National Defense, the collection team shall prepare a list and pay according to regulations.

d) Persons with outstanding achievements in providing accurate information leading to the discovery and collection of烈士遗骸shall be rewarded according to the provisions in point b, Clause 4, Article 5 of Decree No. 281/2025/NĐ-CP, implemented in accordance with Decree No. 152/2025/NĐ-CP of the Government on分级和授权在奖励领域; detailed regulations and implementation guidelines for certain articles of the Law on Encouragement and Rewards; Circular No. 118/2023/TT-BQP of the Minister of National Defense on and guidance on encouragement and rewards in the People's Army of Vietnam.

2. Persons mobilized from Vietnam to participate in guiding the burial sites of martyrs abroad who are not covered by social insurance, health insurance, accident insurance, and occupational disease insurance, if they fall ill, suffer accidents, get injured, or die during their mission abroad shall enjoy the regulations and policies stipulated in point d, Clause 2, Article 5 of Decree No. 281/2025/NĐ-CP; among which, responsibilities and payment procedures shall be implemented as follows:

a) In case of illness, accident, or injury requiring medical examination, treatment, or hospitalization

The collection team shall pay subsistence allowance and food expenses for the mobilized person; directly settle medical examination and treatment costs at healthcare facilities based on the actual costs incurred by the facility; retain relevant documents for settlement and finalization according to regulations.

If repatriation for treatment is necessary, the collection team shall ensure transportation or hire means of transportation to return the individual to the country and pay for fuel or air/train tickets based on actual expenses; directly settle medical examination and treatment costs at domestic healthcare facilities based on actual costs according to the service fee framework issued by the Ministry of Health; retain relevant documents for settlement and finalization according to regulations.

b) In case of an accident resulting in disability

The collection team shall organize initial first aid for the mobilized person, transfer them to local healthcare facilities or bring them back to domestic healthcare facilities for treatment; take the lead and coordinate with relevant agencies, units, and localities to record the incident (the record shall include the time, location, and circumstances of the incident; confirm whether the mobilized person's accident falls under the cases specified in point e, Clause 2, Article 5 of Decree No. 281/2025/NĐ-CP; the record shall be confirmed by the local authority where the accident occurred and the head of the superior agency/unit of the collection team); compile and complete the file (including: Incident record; discharge summary or brief medical record or injury certificate from the healthcare facility that treated the individual) and report to the immediate superior (Political Department of Military Region or Corps; Provincial Military Command; unit at division level and equivalent). The superior agency/unit of the collection team shall introduce the injured person for medical assessment within five working days from receiving the file, following the regulations of the Ministry of National Defense. The referral for medical assessment shall follow Model 12 attached to Circular No. 25/2025/TT-BYT of the Minister of Health detailing the implementation of the Social Insurance Law, Labor Safety and Health Law, and certain articles of the Medical Examination and Treatment Law.

The Medical Assessment Council shall organize a medical assessment within thirty working days from receiving the complete file transferred by the superior agency/unit of the collection team; conclude and send the medical assessment record along with the list of assessed items to the superior agency/unit of the collection team for forwarding to the collection team to implement. The medical assessment record shall follow Model 2 attached to Circular No. 01/2023/TT-BYT of the Minister of Health detailing the operation and relationship of work of Medical Assessment Councils at various levels.

The costs for medical assessment to determine the degree of labor capacity reduction shall be covered by the state budget and settled by the superior agency/unit of the collection team at the rate of fees for medical assessment certification as stipulated by the Ministry of Finance.

Based on the assessment results of the Medical Assessment Council, within five working days, the collection team shall prepare a list and pay compensation to the affected individual directly, through postal services, or via personal bank accounts; settle and finalize according to regulations.

The compensation amount for the mobilized person shall be equivalent to the compensation for those participating in accident and occupational disease insurance under labor safety and health laws. The monthly salary basis for calculating compensation shall be twice the basic salary.

c) In case of death due to an accident

Upon occurrence of an accident, the collection team shall lead and coordinate with relevant agencies to record the incident (as stipulated in point b of this clause); based on the mission plan, mobilization decision, incident record, and application from the deceased's relatives, the collection team shall prepare a list and pay compensation to the relatives or authorized person, and provide funeral assistance to the relatives or organization or individual handling the funeral directly, through postal services, or via personal bank accounts; retain settlement files according to regulations. The application from the relatives shall clearly state the deceased's information, the mobilizing unit, the search and collection area; the applicant's information and relationship with the deceased.

d) In case of death due to illness

The team responsible for collection shall take the lead and coordinate with relevant agencies, units, and localities to establish a record of the incident (in accordance with the provisions set out in point b of this clause); based on the implementation plan, the decision to mobilize, the record of the incident, and the request from the relatives of the deceased person, the collection team shall prepare a list and implement the payment of survivor benefits to the relatives or authorized persons, and the payment of funeral assistance to the relatives or organizations or individuals handling the funeral arrangements through direct payment, postal service, or personal bank account; retain the settlement files in accordance with regulations.

d) In cases where the person mobilized dies, the procedures for transferring the body or remains back to the country shall be carried out in accordance with Article 6 of Circular No. 01/2011/TT-BNG issued by the Minister of Foreign Affairs regarding the procedures for issuing permits for the entry of bodies, remains, and ashes into Vietnam, amended and supplemented by Circulars No. 06/2023/TT-BNG and No. 06/2025/TT-BNG.

3. Persons who are authorized to mobilize (who are not covered under social insurance, health insurance, or accident and occupational disease insurance) participating in the search and collection of烈士遗骸的任务或与之相关任务时，在执行任务期间如果生病、受伤、死亡，则根据第281/2025/NĐ-CP号决议第5条第3款的规定享受相应的制度和政策；其中，责任和支付制度的结算如下：

a) In case of illness or injury requiring medical examination and treatment at domestic healthcare facilities

The collection team is responsible for paying allowances and meal expenses to the mobilized personnel; directly settle the costs of medical examination, treatment, and actual medical expenses incurred at healthcare facilities based on the fee schedule established by the Ministry of Health; retain all relevant documents for settlement and finalization according to regulations.

b) In case of injury leading to disability; injury leading to death or illness leading to death

The collection team and related agencies and units are responsible for resolving such cases; the implementation of benefits and policies, as well as settlement and finalization, shall be carried out in accordance with the regulations for Vietnamese personnel authorized to mobilize to participate in guiding the burial sites of martyrs abroad as stipulated in points b, c, and d of Clause 2 of this Article.

Chapter III

WORKING ASSURANCE FOR ORGANIZATIONS PERFORMING THE TASKS OF SEARCHING AND COLLECTING MARTYRS' REMAINS

Article 6. Assurance of funding for the activities of the Steering Committee, Special Task Force, and Level-specific Professional Committees; National Steering Committee Office, and Level-specific Standing Offices

The assurance of funding for the activities of the Steering Committee, Special Task Force, and Level-specific Professional Committees; National Steering Committee Office, and Level-specific Standing Offices as stipulated in Article 7 of Decree No. 281/2025/NĐ-CP shall be implemented as follows:

1. Funding for welcoming delegations; organizing international conferences and seminars in Vietnam; hosting guests within the country and traveling abroad; receiving, transferring information, documents, and war relics handed over by domestic and foreign organizations and individuals as stipulated in Clause 1 and Clause 3 of Article 7 of Decree No. 281/2025/NĐ-CP shall be implemented in accordance with Circular No. 71/2018/TT-BTC of the Minister of Finance regarding the reception of foreign visitors to Vietnam for work purposes, the regulations on funding for organizing international conferences and seminars in Vietnam, and the regulations on hosting guests within the country. Funding for serving outgoing delegations shall be implemented in accordance with Circular No. 102/2012/TT-BTC.

2. Funding for organizing meetings, training sessions, mid-term reviews, and summaries; funding for standardizing information, completing martyr records and grave lists as stipulated in Clause 3 and Point b of Clause 6 of Article 7 of Decree No. 281/2025/NĐ-CP shall be implemented in accordance with Circular No. 40/2017/TT-BTC, amended and supplemented by Circular No. 12/2025/TT-BTC of the Minister of Finance and regulations of the Ministry of Defense. Funding for rewards as stipulated in Clause 3 of Article 7 of Decree No. 281/2025/NĐ-CP shall be implemented in accordance with Decree No. 152/2025/NĐ-CP and Circular No. 118/2023/TT-BQP.

3. Funding for comparing, disinfecting, supplementing information, integrating databases on martyrs; completing and supplementing martyr records; updating databases on martyrs and graves; extracting information on martyrs and graves as stipulated in Point c of Clause 6 of Article 7 of Decree No. 281/2025/NĐ-CP shall be implemented in accordance with Article 4 of Circular No. 194/2012/TT-BTC of the Minister of Finance guiding the level of funding for creating electronic information to maintain the regular operation of agencies and units using state budget funds.

4. Funding for surveying, measuring, verifying, and concluding on areas to serve the task of mapping and updating data for searching and collecting martyrs' remains; funding for the task of mapping, updating, and standardizing database maps to serve the task of searching and collecting martyrs' remains and maintaining and upgrading the software managing the system of map databases and search and collection information annually; printing map materials for searching and collecting martyrs' remains (at a scale of 1/25,000 or 1/50,000) as stipulated in Points b and d of Clause 6 of Article 7 of Decree No. 281/2025/NĐ-CP shall be implemented according to the decision of the General Chief of Staff of the Vietnam People's Army approving the annual unit price of defense products of the Geodesy and Cartography sector.

5. Funding for publishing publications; registering online information pages on the Internet; maintaining operations, maintenance, and upgrades of the Electronic Information Page of the Social Policy Sector as stipulated in Clause 7 of Article 7 of Decree No. 281/2025/NĐ-CP shall be implemented in accordance with Chapter II of Decree No. 18/2014/NĐ-CP of the Government on remuneration systems in the field of journalism and publishing, and Chapter II of Joint Circular No. 19/2012/TTLT-BTC-BKH&ĐT-BTTTT of the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Information and Communications guiding the management and use of funds for implementing the national program on the application of information technology in government operations.

Article 7. Classification of Ensuring Equipment, Means, and Materials for Search and Collection of Martyrs' Remains

1. The classification of ensuring equipment and means as stipulated in point a, Clause 1, Article 6 of Decree No. 281/2025/NĐ-CP shall be implemented as follows:

a) The Ministry of National Defense shall ensure various types of automobiles; excavators, bulldozers, multi-functional scrapers as specified in Appendix II attached to Decree No. 281/2025/NĐ-CP for search teams.

b) Military Zones and Corps shall ensure or assign relevant agencies and units under their jurisdiction to ensure the remaining equipment and means as specified in Appendix II attached to Decree No. 281/2025/NĐ-CP for search teams.

2. The classification of ensuring specialized equipment, logistical, and living materials as stipulated in point a, Clause 8, Article 7 of Decree No. 281/2025/NĐ-CP shall be implemented as follows:

a) The Ministry of National Defense shall ensure automobiles as specified in Appendix III attached to Decree No. 281/2025/NĐ-CP for the Steering Committee, Special Task Force Board, Specialized Commission, Office of the Steering Committee, Permanent Office, and Professional Agencies at all levels; ensure the remaining equipment as specified in the aforementioned Appendix III for the Office of the Steering Committee, Permanent Office, and Professional Agencies at the Ministry of National Defense level.

b) Military Zones shall ensure or assign relevant agencies and units under their jurisdiction to ensure the equipment as specified in Appendix III (excluding automobiles) attached to Decree No. 281/2025/NĐ-CP for Permanent Offices and Professional Agencies at the Military Zone and Provincial levels.

3. The classification of ensuring uniforms for serving external activities as stipulated in point c, Clause 8, Article 7 of Decree No. 281/2025/NĐ-CP shall be implemented as follows:

a) The Office of the National Steering Committee 515 shall organize the provision of uniforms for members of the National Steering Committee 515, Government Special Task Force Board, Government Specialized Commission, Office of the National Steering Committee, Permanent Office of the Government Special Task Force Board, and Government Specialized Commission.

b) The Permanent Office of the Steering Committee 515 at the Military Zone level shall organize the provision of uniforms for the Steering Committee 515 and the Permanent Office at the Military Zone level.

c) The Permanent Office of the Steering Committee 515 at the Provincial level shall ensure uniforms for the Steering Committee and the Permanent Office of the Steering Committee 515 at the Provincial level.

4. Annually, agencies and units shall review the current status of equipment, means, and materials; based on the requirements of the mission of searching and collecting martyrs' remains, they shall implement the provision of equipment, means, and materials according to the classification prescribed in Clauses 1, 2, and 3 of this Article; compile and report the results of implementation to the National Steering Committee 515 (through the Policy and Social Affairs Department - TCCT - Office of the National Steering Committee 515) as prescribed.

Chapter IV

EXPENSES AND IMPLEMENTATION ORGANIZATION

Article 8. Implementation Expenses

1. The expenses for implementing the system of policies and work support for individuals and organizations performing the mission of searching and collecting martyrs' remains shall be carried out in accordance with Article 9 of Decree No. 281/2025/NĐ-CP.

2. The expenditures stipulated in Decree No. 281/2025/NĐ-CP and this Circular shall be recorded under Category 370, Item 371, Sub-item 7150, Minor Item 7157, Section 20, Sector 38 "Expenses for Searching and Collecting Martyrs' Graves". The preparation of budget estimates and settlement of accounts shall be carried out in accordance with the current regulations of the State and the Ministry of National Defense.

Article 9. Implementation Organization

1. General Political Department

a) Lead and coordinate with the General Staff Department, the General Departments, and functional agencies of the Ministry of National Defense to implement and organize the execution of this Circular.

b) Direct propaganda, dissemination, and familiarization of officers, staff, and soldiers about the contents of Decree No. 281/2025/NĐ-CP and this Circular.

c) Direct the Policy and Social Affairs Department (Office of the National Steering Committee 515, Permanent Office of the Government Special Task Force Board, Permanent Office of the Government Specialized Commission):

- Annually, prepare the budget estimate for funding the activities of the National Steering Committee 515, Government Special Task Force Board, Government Specialized Commission, Office of the National Steering Committee 515, Permanent Office of the Government Special Task Force Board, and Permanent Office of the Government Specialized Commission according to the financial management mechanism within the military, transfer to the Finance Department for consolidation and report to the Head of the Ministry of National Defense to request the Ministry of Finance to provide funding as prescribed.

Based on the requirements and tasks of the search and collection of martyrs' remains and identification of martyrs' remains, lead the development of the Work Plan and funding for supporting the activities of the National Steering Committee 515, Government Special Task Force Board, Government Specialized Commission, Office of the National Steering Committee 515, Permanent Office of the Government Special Task Force Board, and Government Specialized Commission for approval and implementation by the Head of the General Political Department.

- Direct, inspect the implementation of this Circular and resolve any difficulties and issues arising.

2. General Staff Department

Lead and coordinate with the General Political Department to consolidate and report to the Ministry of National Defense to ensure means and equipment; direct, guide, and inspect the organization and implementation.

3. Logistics and Technical General Department

a) Coordinate to ensure equipment and means for vehicle conversion; direct, guide, and inspect the implementation.

b) Direct and guide the provision of uniforms, logistical and living means, materials, fuel as prescribed; coordinate to direct, guide, inspect the implementation, and resolve any difficulties and issues arising.

4. Finance Department/Military Ministry

a) Based on the annual budget estimate for the mission of searching and collecting martyrs' remains for agencies and units throughout the military, consolidate into the annual budget estimate, report to the Minister of National Defense, and send to the Ministry of Finance. Review and allocate the budget estimate for reporting to the Minister of National Defense for approval and allocation to agencies and units for implementation.

b) Coordinate to direct, guide, inspect the implementation, and resolve any difficulties and issues arising.

5. Units under the Ministry of National Defense

a) Organize the dissemination, familiarization, and guidance for the implementation of Decree No. 281/2025/NĐ-CP and this Circular.

b) On the basis of the annual budget estimate of subordinate agencies and units, consolidate and report to the Ministry of National Defense (through the Finance Department/Military Ministry); allocate funds according to regulations.

c) Implement the systems, policies, and support work for individuals and organizations performing the mission of searching and collecting martyrs' remains as prescribed in Decree No. 281/2025/NĐ-CP and this Circular. Annually, report the results of implementation to the Ministry of National Defense (through the Policy and Social Affairs Department/TCCT - Office of the National Steering Committee 515 and the Finance Department/Military Ministry); organize mid-term and final reviews as prescribed; resolve any difficulties and issues arising within their authority.

Chapter V

IMPLEMENTING PROVISIONS

Article 10. Effective Date

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

2. Circular No. 298/2017/TT-BQP dated December 1, 2017, issued by the Minister of National Defense guiding the implementation of regulations, policies, and support work for organizations and individuals performing tasks related to searching for and collecting烈士遗骸, shall be terminated from the date this Circular takes effect.

3. In cases where the normative legal documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacement documents. When the base salary used as the basis for calculating the regulations and policies in this Circular is abolished, it shall be implemented in accordance with the provisions of the Government.

Article 11. Responsibility for Implementation

1. The Chief of General Staff, the Director of the Political General Department, commanders of agencies, units, and relevant individuals are responsible for implementing this Circular.

2. During the implementation process, if there are difficulties, agencies, units, and localities shall reflect them to the Ministry of National Defense (through the Policy and Social Affairs Department of the Political General Department) for examination and resolution./.