Decree No. 05/2026/TT-BVHTTDL guiding the implementation of certain contents in Decree No. 289/2025/NĐ-CP dated November 6, 2025 by the Government on implementing Resolution No. 197/2025/QH15 dated May 17, 2025 by the National Assembly on certain special mechanisms and policies to create breakthroughs in legislation and its implementation

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

Based on Decree No. 289/2025/NĐ-CP dated November 6, 2025 of the Government guiding the implementation of Resolution No. 197/2025/QH15 dated May 17, 2025 of the National Assembly on certain mechanisms and special policies to create breakthroughs in legislation and organization of law enforcement;

In accordance with the proposal by the Director of the Legal Affairs Department,

The Minister of Culture, Sports and Tourism promulgates this Decree guiding the implementation of certain provisions in Decree No. 289/2025/NĐ-CP dated November 6, 2025 of the Government guiding the implementation of Resolution No. 197/2025/QH15 dated May 17, 2025 of the National Assembly on certain mechanisms and special policies to create breakthroughs in legislation and organization of law enforcement.

Article 1. Scope of Application

This Decree guides the implementation of certain provisions in Decree No. 289/2025/NĐ-CP dated November 6, 2025 of the Government guiding the implementation of Resolution No. 197/2025/QH15 dated May 17, 2025 of the National Assembly on certain mechanisms and special policies to create breakthroughs in legislation and organization of law enforcement, including:

1.  The list of tasks, activities, and cost allocation for the construction, review, and issuance of circulars and joint circulars that are led by the Ministry of Culture, Sports and Tourism.

2.  Budget preparation, management, utilization, payment, and final accounting of funds in the construction of legislative documents within the authority of the Ministry of Culture, Sports and Tourism.

3.  Authority to decide, adjust content, and determine cost standards; criteria for hiring experts and consulting organizations; remuneration levels and cost allocation for the construction of legislative documents within the authority of the Ministry of Culture, Sports and Tourism.

Article 2. Applicability

Article 4. Budgeting, management, utilization, settlement, and final accounting of state budget funds allocated for legal drafting work

1. The budgeting, management, utilization, settlement, and final accounting of state budget funds to ensure the implementation of tasks and activities in the drafting of regulatory documents shall be carried out in accordance with the provisions of Article 2 and Article 7 of Decree No. 289/2025/NĐ-CP, the Law on State Budget, and relevant laws.

2. The budgeting process is as follows:

a) Annually, based on the legal drafting program for the year, adjusted and supplemented programs that have been approved and in accordance with this Circular, the lead unit responsible for drafting shall be responsible for preparing the budget for drafting, reviewing regulatory documents, and direct costs related to tasks and activities for relevant units according to the cost allocation standards stipulated in Decree No. 289/2025/NĐ-CP and Appendix I and II attached hereto;

b) The authority to approve and adjust budgets for each task and activity (in accordance with the financial management hierarchy of the Ministry)

- For Departments: Department heads responsible for drafting shall be responsible for approving and adjusting the budget for each task and activity in accordance with this sub-paragraph.

- For Bureaus, Office of the Ministry: The Director of the Office of the Ministry is responsible for approving and adjusting the budget for each task and activity in accordance with this sub-paragraph.

c) Based on the budget proposal for state expenditure as per legal provisions on state budget, departments shall submit their budget proposals to the Planning and Finance Bureau; bureaus shall submit their budget proposals to the Office of the Ministry for consolidation into the annual budget proposal of the Ministry.

The budget proposal documents include: Programs, work plans (regular, thematic, urgent, detailed drafting programs) on legal drafting assigned by higher-level documents or approved and decided upon by the leadership of the Ministry; budgets as per sub-paragraph a above.

3. Management and utilization of funds are as follows:

a) The lead unit responsible for drafting shall be responsible for settling the review costs with the reviewing unit, direct costs related to tasks and activities for relevant units according to the ratio and cost allocation standards stipulated in Decree No. 289/2025/NĐ-CP, Appendix I and II attached hereto and the approved budget;

b) The unit responsible for implementing tasks and activities as per Decree No. 289/2025/NĐ-CP and Appendix I and II attached hereto shall be responsible for transferring the products of such tasks and activities to the lead drafting unit for final accounting.

4. Settlement and final accounting

The lead drafting unit is responsible for preparing settlement and final accounting documents for funds. The settlement and final accounting documents for drafting regulatory documents are prepared in accordance with the provisions of paragraphs 3 and 4 of Article 7 of Decree No. 289/2025/NĐ-CP and guidelines on products of each activity, task as per Decree No. 289/2025/NĐ-CP, Appendix I and II attached hereto.

The product of each task is the final product of each stage in drafting regulatory documents as stipulated by the Law on Issuance of Regulatory Documents.

Article 5. Authority to decide and adjust expenditure content, expenditure standards; criteria for hiring experts, consulting organizations; remuneration, lump-sum payment in drafting normative legal documents belongs to the authority of the Ministry of Culture, Sports and Tourism

1. The head of the unit responsible for drafting shall decide and adjust specific expenditure content and expenditure standards for each task or activity to ensure they are commensurate with the importance and complexity of the task or activity and meet actual needs that arise; not exceeding the total expenditure limit for tasks or activities specified in Appendix II attached to Resolution No. 197/2025/QH15, the highest lump-sum payment ceiling for each task or activity as stipulated in the respective Appendices issued with Decree No. 289/2025/NĐ-CP and this Circular.

2. The head of the unit responsible for drafting or the unit responsible for reviewing shall:

a) Criteria for hiring experts, consulting organizations, except where relevant laws provide otherwise. Expenditure standards for lump-sum payments to experts and consulting organizations are implemented in accordance with Appendix VIII attached to Decree No. 289/2025/NĐ-CP;

b) Remuneration, lump-sum payment, and cooperation methods through bidding or task assignment, or other methods consistent with the provisions of the law on tendering as stipulated in Article 8 of Decree No. 289/2025/NĐ-CP.

Article 6. Organization for review and list of tasks, activities, expenditure standards for reviewing draft circulars, joint circulars

1. The review of circulars and joint circulars is carried out in accordance with the provisions of Article 40 of Decree No. 78/2025/NĐ-CP dated April 1, 2025 by the Government, which details certain provisions and measures for organizing the implementation of the Law on Issuing Normative Legal Documents as amended and supplemented by Decree No. 187/2025/NĐ-CP

a) In case of establishing an Review Board upon decision by the Minister of Culture, Sports and Tourism based on the proposal of the unit responsible for review, ensuring compliance with the provisions of the Law on Issuing Normative Legal Documents and suitability to the nature, scope of regulation, and complexity of the draft circular or joint circular;

b) In case of self-review, organizing a review meeting or seeking written opinions on review by the head of the unit responsible for review.

2. Expenditure standards for reviewing activities are as follows:

a) Expenses for the Review Board's operations and convening meetings shall be allocated based on the completion product being the review report, linked to the decision establishing the Review Board and the invitation for the review meeting;

b) The expenditure standard for the Review Board's activities includes all expenditure items serving the review process, including: expenses for the Chairperson, Vice-Chairpersons, members, secretaries of the Review Board, conveners, participants, and secretaries of the review meetings; expenses for seeking expert opinions, consulting organizations (if any); expenses for organizing meetings, studying files, preparing review reports; other necessary expenditures directly serving the review process.

In case of self-review, the expenditure standard for reviewing activities includes all expenditure items serving the review process, including: expenses for seeking expert opinions, consulting organizations (if any); expenses for studying files and preparing review reports.

c) The lump-sum payment standard for reviewing activities is implemented in accordance with Appendix I and II attached to this Circular.

Article 7. Implementation

1. The Planning and Finance Department shall be responsible for guiding the preparation of budget plans; compiling reports to competent authorities on budget forecasts, and schemes for allocation of state budget funds for activities related to the drafting of regulatory documents within the authority of the Ministry of Culture, Sports and Tourism.

2. The Office of the Ministry is responsible for organizing management, utilization, payment, and final accounting of funds allocated for the drafting of regulatory documents under its management in accordance with regulations.

3. The lead unit responsible for drafting shall be responsible for

a) Ensuring progress and quality of each task; being accountable for the content and accuracy of documentation and materials during the execution of tasks;