Circular No. 03/2026/TT-BVHTTDL stipulates the economic and technical standards for conservation, restoration, reenactment, and promotion of distinctive traditional cultural values; collection, preservation, exhibition, and introduction of tangible and intangible cultural heritage materials of ethnic minority peoples in Vietnam; and the conservation of traditional cultural villages of ethnic minorities at risk of decline.

CIRCULAR

REGULATIONS ON ECONOMIC AND TECHNICAL STANDARDS FOR CULTURAL HERITAGE CONSERVATION, RESTORATION, RECREATION, AND PROMOTION OF TRADITIONAL CULTURAL VALUES; COLLECTION, PRESERVATION, DISPLAY, AND INTRODUCTION OF CULTURAL MATERIALS AND NON-TANGIBLE CULTURAL HERITAGE OF VIETNAMESE ETHNIC GROUPS; CONSERVATION OF VILLAGE AND TRADITIONAL CULTURAL TERRITORIES OF ENDANGERED MINORITIES

Based on Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government on the assignment, commissioning or bidding for public service 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 the financial self-governance mechanism 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 the 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 cultural heritage conservation, restoration, recreation, and promotion of distinctive traditional cultural values; collection, preservation, display, and introduction of cultural materials and non-tangible cultural heritage of Vietnamese ethnic groups; conservation of village and traditional cultural territories of endangered minority groups.

Article 1. Scope of Application and Applicable Subjects

1. Scope of Application

This Circular prescribes economic and technical standards for public service projects using state budget funds in the field of ethnic culture (excluding services related to cultural heritage as specified in relevant laws on cultural heritage) including:

a) Services for conservation, restoration, recreation, and promotion of distinctive traditional cultural values;

b) Services for collection, preservation, display, and introduction of cultural materials and non-tangible cultural heritage of Vietnamese ethnic groups;

c) Services for the conservation of village and traditional cultural territories of endangered minority groups.

2. Applicable Subjects

- Entities using state budget funds to provide public service projects specified in paragraph 1 of this Article (hereinafter referred to as "public service projects");

- Other entities related to the implementation of public service projects using state budget funds.

Article 2. General Provisions on Economic and Technical Standards

1. The economic and technical standards prescribed in this Circular are the maximum level for determining the cost of providing public service projects using state budget funds (public service projects).

2. The economic and technical standards prescribed in this Circular are the consumption levels of human resources, machinery, equipment, and materials used to complete a unit product or a specific volume of work under the specific conditions of the public service project.

3. Labor positions within the labor consumption component of the standard tables shall be determined according to the following principles:

a) The labor positions in the labor consumption component of the standard table apply according to Circular No. 10/2023/TT-BVHTTDL dated August 9, 2023 of the Minister of Culture, Sports and Tourism on leadership, management, and professional position positions, staffing structure based on professional position in public sector units under the culture, sports, and tourism sectors; Circular No. 16/2021/TT-BVHTTDL dated December 22, 2021 of the Minister of Culture, Sports and Tourism on code numbers, professional position standards, and salary grading for cultural heritage staff.

b) In cases where labor positions in the labor consumption component are not included in Circular No. 10/2023/TT-BVHTTDL and Circular No. 16/2021/TT- BVHTTDL, apply according to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary for civil servants, public sector employees, and military personnel as amended and supplemented by Decree No. 117/2016/NĐ-CP dated July 21, 2016 of the Government or consider equivalent conversion according to the position approved by the competent authority, 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 the position approved by the competent authority.

c) In cases where the rank of a labor position currently being performed at an entity does not match the ranks specified in the standard table, the superior management body of the public sector unit shall examine and decide to apply equivalent ranks or the current labor position rank and consumption levels based on actual circumstances. In such cases, ensure that labor costs do not exceed the labor cost calculated from this Circular.

d) Civil servants and public sector employees receiving salaries from state budget funds when participating in implementing various work components of the service provision process are not subject to the labor consumption standards prescribed in this Circular.

4. For other costs related to providing public service projects, they shall be handled as follows:

a) For costs such as purchasing documents, copyright fees, translation services, updating and storing information, data, electricity, telecommunications transactions, travel expenses, organizing conferences, seminars, training, using physical infrastructure, IT facilities, management software, office supplies (excluding A4 paper, ink, ballpoint pens, file folders), and other incidental costs, public sector entities shall apply according to the levels set by competent state authorities or prepare separate budgets for cost items 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, services for purchasing goods, leasing, and other tasks shall be carried out in accordance with the laws on state budget. Where the content of payment for outsourced services falls within the bidding limit, it shall be implemented in accordance with the provisions of the law on bidding.

Article 3. Content and Structure of Economic and Technical Quotas

1. The content of economic and technical quotas includes:

a) Labor consumption: is the time required for direct and indirect labor by average labor categories to complete the provision of a public service. The level of direct labor consumption is the time spent on each process of the public service, measured in "gong." One gong corresponds to eight hours of working time per day (one workday) as stipulated by the law on labor. The level of indirect labor consumption is calculated at 15% of the total direct labor consumption within the same quota table;

b) Machinery and equipment consumption: is the necessary time for each type of machinery and equipment to be used in providing public services. The level of machinery and equipment consumption in the quota is measured by shifts, with one shift corresponding to 8 hours of working time per day as stipulated by the law on labor;

c) Material consumption: is the specific quantities of materials required for direct use in providing public services. The level of material consumption in the quota is calculated based on the quantity of each type of specific material. The level of auxiliary material consumption is calculated at 10% of the total value of material consumption within the same quota table.

2. The structure of economic and technical quotas includes:

a) Quota name;

b) Work content: the main processes to be carried out in providing public services;

c) Quota table, including:

- Labor consumption quota: job titles and labor categories, units of measurement for labor consumption levels, and the quota value for labor consumption;

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

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

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

- Notes: guidance on calculating the quota under different technical conditions (if applicable) or to complete a different volume of work than that specified in the Quotation Table.

Article 4. Economic and Technical Quotas

The economic and technical quotas for public service provisions as stipulated in paragraph 1 of Article 1 of this Circular are detailed in the annex attached to this Circular.

Article 5. Implementation

1. Based on the economic and technical quotas for public services issued under this Circular, central ministries, agencies, provincial people's committees, and relevant units shall consider and apply these at their service provision units within their management scope.

2. Units using state budget funds to provide public services may propose specific quotas based on actual conditions to the competent authority for examination and decision-making.

3. The Department of Culture of Vietnam's 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 Decision No. 4036/QĐ-BVHTTDL dated November 15, 2019 by the Minister of Culture, Sports and Tourism on criteria, standards; contents, procedures, and economic-technical quotas for preserving, restoring, and storing traditional cultural values of ethnic minorities, and Decision No. 2503/QĐ-BVHTTDL dated September 8, 2020 by the Minister of Culture, Sports and Tourism on criteria, standards; contents, procedures, and economic-technical quotas for preserving ethnic villages, hamlets with a focus on developing economic life and tourism.

3. In case the legal documents cited in this Circular are amended, supplemented, or replaced, implementation shall be carried out according to the newly issued document.

4. If 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./.