Circular No. 07/2026/TT-BVHTTDL Guiding the Implementation of Certain Contents of the National Program on Cultural Development Phase 2025-2030, Stage I: From 2025 to 2030, under the Management Scope of the Ministry of Culture, Sports and Tourism

CIRCULAR

GUIDELINES FOR IMPLEMENTATION OF CERTAIN CONTENTS OF THE NATIONAL TARGET PROGRAM ON CULTURAL DEVELOPMENT PHASE 2025 - 2035, PHASE I: FROM 2025 TO 2030 UNDER THE SCOPE OF STATE MANAGEMENT OF THE MINISTRY OF CULTURE, SPORTS AND TOURISM

BASED ON LAW ON PUBLIC INVESTMENT NO. 58/2024/QH15 AMENDED AND SUPPLEMENTED ACCORDING TO LAW NO. 90/2025/QH15;

BASED ON LAW NATIONAL BUDGET OF THE STATE NO. 89/2025/QH15 BASED ON DECREE NO. 358/2025/NĐ-CP DATED 31 DECEMBER 2025 OF THE GOVERNMENT REGULATING MECHANISMS AND ORGANIZATIONAL IMPLEMENTATION OF NATIONAL TARGET PROGRAMS;

BASED ON DECREE NO. 43/2025/NĐ-CP DATED 28 FEBRUARY 2025 OF THE GOVERNMENT REGULATING FUNCTION, MISSION, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF CULTURE, SPORTS AND TOURISM

BASED ON DECREE NO. 41/2025/QĐ-TTg DATED 10 NOVEMBER 2025 OF THE PRIME MINISTER REGULATING PRINCIPLES, CRITERIA, ALLOCATION STANDARDS FOR CENTRAL GOVERNMENT BUDGET AND LOCAL GOVERNMENT CONTRIBUTION RATIO FOR IMPLEMENTATION OF NATIONAL TARGET PROGRAM ON CULTURAL DEVELOPMENT PHASE 2025 - 2035

BASED ON DECREE NO. 42/2025/QĐ-TTg DATED 12 NOVEMBER 2025 OF THE PRIME MINISTER ISSUING NATIONAL CRITERIA FOR COMPREHENSIVE CULTURAL DEVELOPMENT AT ALL LEVELS PHASE 2025 - 2030

IN ACCORDANCE WITH THE RECOMMENDATION OF THE VICE-DEPARTMENT HEAD OF THE PLANNING AND FINANCE DEPARTMENT;

MINISTER OF CULTURE, SPORTS AND TOURISM ISSUES THIS CIRCULAR TO PROVIDE GUIDELINES FOR IMPLEMENTATION OF CERTAIN CONTENTS OF THE NATIONAL TARGET PROGRAM ON CULTURAL DEVELOPMENT PHASE 2025 - 2035, PHASE I: FROM 2025 TO 2030 UNDER THE SCOPE OF STATE MANAGEMENT OF THE MINISTRY OF CULTURE, SPORTS AND TOURISM.

CHAPTER

I

GENERAL PROVISIONS Article 1. Scope of Application and Applicable Subjects

1. This Circular provides for the following contents:

a) Implementation of components of the National Target Program on Cultural Development Phase 2025 - 2035 as approved by Decision No. 3399/QĐ-BVHTTDL dated 23 September 2025 of the Minister of Culture, Sports and Tourism for the period from 2025 to 2030 (hereinafter referred to as "the Program"), which falls under the guidance responsibility of the Ministry of Culture, Sports and Tourism;

b) Preparation, allocation, adjustment of implementation plans for the Program in accordance with legal provisions on management and organizational implementation of national target programs including content related to medium-term investment planning, annual investment planning, and budgetary forecasts for the implementation of the Program;

c) For other contents of the Program not falling within the scope specified at point a of this clause, their implementation shall be carried out in accordance with guidelines provided by the central authority designated as the principal in Decision No. 3399/QĐ-BVHTTDL.

2. Applicable Subjects

The Ministries, sectoral equivalent agencies, government agencies, people's committees at all levels, and entities, organizations, individuals related to the management and implementation of contents falling within the scope regulated by this Circular.

c) For other contents of the Program that fall outside the scope specified in point a of this clause, implementation shall be carried out in accordance with the guidance provided by the central authority assigned to take charge as per Decision No. 3399/QĐ-BVHTTDL.

2. Scope of Application

Ministries, agencies at the same level as ministries, agencies under the Government, people's committees at all levels, and entities, organizations, units, and individuals related to the management and implementation of contents falling within the scope regulated by this Circular.

Article 2. Principles of Management and Implementation of the Program

1. Complies with the provisions set forth in Article 4 of Decree No. 358/2025/NĐ-CP dated December 31, 2025 by the Government on mechanisms for managing and implementing national target programs; ensuring transparency, openness, targeting accuracy, and alignment with the objectives of the Program.

2. Ensures no overlap with other programs, plans, or projects utilizing state budget funds; allocates resources in a balanced manner according to capacity; inherits results from previous stages of investment; invests with focus and effectiveness.

3. The mobilization, management, and utilization of resources for the implementation of the Program comply with legal provisions on state budgeting, public works investment, and related laws.

Chapter II

GUIDELINES FOR IMPLEMENTING THE CONTENTS OF PROGRAM COMPONENTS; PREPARATION, ALLOCATION, AND ADJUSTMENT OF IMPLEMENTATION PLANS FOR THE PROGRAM

Article 3. Guidelines for the Implementation of Program Components within the Scope of National Management Authority of the Ministry of Culture, Sports and Tourism

1. Central ministries and agencies, local people's committees shall implement the contents of program components based on Decision No. 3399/QĐ-BVHTTDL, guidelines issued in the annexes to this Circular, and relevant legal provisions, consistent with their functions, duties, powers, and scope of national management authority. 2. Scope and Target Groups

a) Scope: Implementation of program components within the scope of responsibilities managed by the Ministry of Culture, Sports and Tourism as per Decision No. 3399/QĐ-BVHTTDL. Specific implementation scope for each component is determined in accordance with the objectives, tasks of the Program, and practical conditions.

b) Target Groups

b1) Implementing target groups: in accordance with the provisions of the Program, consistent with the objectives, requirements, and tasks of each program component, and according to the hierarchical management structure within the cultural sector;

b2) Beneficiary target groups: in accordance with the provisions of the Program, consistent with the objectives, scope, and implementation requirements of each program component.

3. The contents of guidelines for implementing program components are specified in Appendices numbered from 01 to 10 annexed to this Circular, including:

a) Component Content No. 1: Development of Vietnamese people with good character and lifestyle: Appendix 01;

b) Component Content No. 2: Construction of healthy and civilized cultural environment; development of integrated infrastructure, landscape, and cultural facilities: Appendix 02;

c) Component Content No. 3: Enhancement of information dissemination and cultural education effectiveness: Appendix 03;

d) Component Content No. 4: Preservation and promotion of national cultural heritage values: Appendix 04;

e) Component Content No. 5: Promotion of literary and artistic development: Appendix 05;

f) Component Content No. 6: Development of cultural industries: Appendix 06;

h) Component Content No. 7: Acceleration of digital transformation and application of scientific and technological achievements in the cultural sector: Appendix 07;

i) Component Content No. 8: Development of human resources for culture: Appendix 08;

j) Component Content No. 9: International integration, absorption of global cultural excellence, and dissemination of Vietnamese cultural values to the world: Appendix 09;

l) Component Content No. 10: Strengthening monitoring, evaluation of program implementation, enhancing the capacity for Program execution, and promoting awareness about the Program: Appendix 10.

k) Component 10 Content: Strengthening monitoring and evaluation work on the implementation of the Program, enhancing the capacity for implementing the Program, and promoting communication and publicity about the Program: Annex 10. a) The establishment, approval, and allocation of annual implementation plans for the Program shall be carried out in accordance with the provisions set forth in Article 7 of Decree No. 358/2025/NĐ-CP. Central authorities and localities are required to prepare their annual implementation plans and submit them to the Ministry of Culture, Sports and Tourism by June 20th of the preceding year for consolidation and reporting.

Article 4. Compilation, Decision and Assignment of Implementation Plans for the Program over a Five-Year Period and Annually

1. The compilation, decision, approval, and assignment of implementation plans for the program over a five-year period and annually shall be carried out in accordance with the provisions of Articles 5, 6, 7, and 8 of Decree No. 358/2025/NĐ-CP, and as guided by this Article; it must conform to the medium-term investment plan, annual investment plan, state budget forecast, and other financial plans in accordance with current laws.

2. The basis for compiling implementation plans includes:

a) Resolution No. 162/2024/QH15 of the National Assembly dated November 27, 2024, approving the investment program for the national target program on cultural development during the period 2025-2035;

b) Decision No. 3399/QĐ-BVHTTDL of the Minister of Culture, Sports and Tourism dated September 23, 2025, approving the national target program on cultural development during the period 2025-2035, Phase I: from 2025 to 2030;

c) Decision No. 41/2025/QĐ-TTg of the Prime Minister dated November 10, 2025, stipulating principles, criteria, and allocation standards for central government budget funds and local government matching funds for implementing the national target program on cultural development during the period 2025-2035;

d) Guidance in this Circular and instructions from central ministries and agencies responsible for guiding the implementation of components of the Program;

e) Regulations on delegated management of the Program by central ministries, agencies, and localities;

f) Performance and tasks achieved under the Program;

h) Specialized cultural laws;

i) Laws and regulations concerning state budget, public investment, and related provisions.

3. Based on the guidance provided in paragraphs 1 and 2 of this Article and their functions and missions, central ministries, agencies, and provincial people's committees (hereinafter referred to as provincial people's committees) shall organize the compilation of implementation plans for the Program over a five-year period and annually within their jurisdiction, submit them to the Ministry of Culture, Sports and Tourism for consolidation in accordance with regulations.

4. Compilation, Approval, and Assignment of Implementation Plans for the Five-Year Period

a) Central ministries and agencies shall delegate specialized units to draft and organize the compilation of implementation plans at the central level; b) Provincial people's committees shall delegate and direct cultural specialized agencies to compile implementation plans at the local level according to delegated management.

5. Compilation, Approval, and Assignment of Implementation Plans Annually

a) The Ministry of Culture, Sports and Tourism shall take the lead in coordinating with relevant central ministries and agencies to compile, approve, and assign annual implementation plans for the Program in accordance with Article 5 of Decree No. 358/2025/NĐ-CP. The compilation, approval, and assignment of five-year period implementation plans by central ministries and localities shall be carried out in accordance with Article 6 of Decree No. 358/2025/NĐ-CP and the forms specified in Appendix 11 attached to this Circular;

b) Based on proposals from central ministries, agencies, and localities regarding annual implementation plans for the Program, the Ministry of Culture, Sports and Tourism shall compile, propose targets, tasks, investment plan allocation schemes for the central government budget funds of the Program, and suggest key measures for implementing the five-year period; submit these to the Ministry of Finance for consolidation and reporting in accordance with the Public Investment Law;

c) The Ministry of Culture, Sports and Tourism shall notify each central ministry, agency, and province/autonomous city of the projected total recurrent expenditure from the central government budget over a five-year period for the Program according to regulations.

6. Forms for compiling implementation plans are in accordance with Appendix 11 attached to this Circular.

b) The Ministry of Culture, Sports and Tourism shall take the lead in coordinating with central authorities assigned to provide guidance on the content components to evaluate the results of target achievement and task execution; the status of budget allocation and utilization during the implementation period; propose balanced needs and budget allocation plans for central government investment projects, capital budgeting, and annual targets for each central authority and locality; and submit proposed solutions for management and implementation as well as projected outcomes in accordance with regulations.

6. The forms for preparing the annual implementation plan of the Program shall be prepared according to Annex 11 attached hereto.

2. Central authorities and provincial people's committees are responsible for consolidating and submitting reports on adjustments to the implementation plans of the Program over a five-year period, annually; updating and reporting adjusted implementation plan data through the Program management information system and other information systems in accordance with legal provisions.

Article 5. Investment Plan for Program Implementation

1. The investment plan for program implementation is prepared for a five-year period and annually as part of the medium-term investment plan and annual investment plan in accordance with the law on public investment. The investment plan for program implementation must meet the following requirements: a) It shall not overlap with other programs or projects utilizing public investment funds;

b) Priority should be given to allocating funds for ongoing projects and those completed within the planning period;

c) It shall be consistent with the ability to balance state budget funds and the implementation schedule of the program.

2. Content of the investment plan for program implementation

a) List of public investment projects for program implementation;

b) Objectives, scale, location, and time frame for project execution;

c) Total investment amount, capital structure, including clearly defining central government budget funds, local government budget funds, and other legal sources of funding;

d) Explanation of the project's alignment with program objectives and related regulations;

d) Ability to balance funds and project implementation schedule.

3. The preparation, review, approval of investment initiative, decision on investment, and adjustment of public investment projects for program implementation shall be carried out in accordance with the Law on Public Investment and relevant implementing regulations and guidelines.

4. Central ministries and provincial people's committees prepare the investment plan for program implementation in accordance with the law on public investment; simultaneously compile related content according to the form specified in Appendix 11 attached to this Circular and any relevant guidelines from the Ministry of Culture, Sports and Tourism, sending it to the Ministry of Culture, Sports and Tourism for compilation, reporting, monitoring, and management as per regulations.

Article 6. Implementation of Program Execution Plan

1. The implementation of the five-year and annual program execution plan is carried out in accordance with Article 9 of Decree No. 358/2025/NĐ-CP.

2. Responsibilities of central ministries, agencies, and provincial people's committees

a) Implementing the five-year and annual program execution plan within their authority;

b) Compiling and submitting reports on the implementation of the five-year and annual program execution plan to the Ministry of Culture, Sports and Tourism; updating and reporting data on the implementation of the program execution plan through the Program Management Information System and other information systems as per legal regulations; implementing regular and ad hoc reporting according to regulations;

c) Reporting content for the implementation of the program execution plan in accordance with the guidance from the Ministry of Culture, Sports and Tourism.

3. Monitoring, supervision, and evaluation of program implementation are carried out in accordance with Decree No. 358/2025/NĐ-CP and relevant legal provisions. Article 7. Adjustment of Program Implementation Plan

1. The adjustment of the five-year and annual program execution plan is carried out in accordance with Article 10 of Decree No. 358/2025/NĐ-CP and relevant legal provisions to ensure alignment with the objectives, tasks of the program, resource balancing capacity, and implementation schedule.

2. Central ministries, agencies, and provincial people's committees are responsible for compiling and submitting reports on the content of plan adjustments for the five-year and annual programs to the Ministry of Culture, Sports and Tourism; updating and reporting adjusted data through the Program Management Information System and other information systems as per legal regulations.

3. Content, forms, and timing of reporting plan adjustments are guided by the Ministry of Culture, Sports and Tourism.

3. Content, forms, and timing of reporting adjustments to the implementation plan shall be guided by the Ministry of Culture, Sports and Tourism.

During the course of implementation, if any issues arise or difficulties are encountered, relevant entities, organizations, units, and individuals should promptly report to the Ministry of Culture, Sports and Tourism (through the Planning and Finance Department) for consideration and resolution within their authority./.

Chapter III

ORGANIZATION OF IMPLEMENTATION AND CONDITIONS FOR ENFORCEMENT

Article 8. Organization of Implementation

1. Responsibilities of the Ministry of Culture, Sports and Tourism

a) To take the lead and coordinate with central ministries, agencies, and relevant local authorities in organizing the implementation of components of the Program within the scope of guidance as provided for in this Circular;

b) To take the lead and coordinate with central ministries assigned to provide guidance on components and to coordinate with central ministries, agencies, and relevant local authorities in preparing, consolidating, and submitting a plan for implementing the Program according to regulations, sending it to the Ministry of Finance for consolidation and reporting to competent authorities.

2. Responsibilities of relevant central ministries

a) To organize the implementation of the objectives and tasks of the Program within their management scope;

b) To delegate units with advisory functions as the coordinating body, working in conjunction with the Ministry of Culture, Sports and Tourism and the agency assigned to provide guidance on components in the preparation, delegation, implementation, and adjustment of the plan for implementing the Program according to regulations.

3. Responsibilities of People's Committees at provincial level

a) To implement this Circular within their jurisdiction;

b) To organize the preparation, allocation, and adjustment of budget plans for the implementation of the Program in accordance with their authority, consistent with the ability to balance the budget and relevant legal provisions; c) To direct specialized cultural agencies to take the lead and coordinate with relevant agencies in organizing the implementation and management of the Program at the local level; to serve as the coordinating body for consolidating and reporting to the Ministry of Culture, Sports and Tourism on planning, implementation, and adjustment of the plan for implementing the Program according to regulations.

Article 9. Enforceability

1. This Circular shall come into effect from May 21, 2026.

2. In case any referenced documents in this Circular are amended, supplemented, or replaced, the provisions of such amended, supplemented, or replaced documents shall be applied.

During the implementation process, if any issues arise or difficulties and obstacles occur, relevant agencies, units, organizations, and individuals should promptly report to the Ministry of Culture, Sports and Tourism (through the Planning and Finance Department) for consideration and resolution according to their authority./.

3. If any issues arise or difficulties occur during implementation, the relevant agencies, units, organizations, and individuals shall promptly report to the Ministry of Culture, Sports and Tourism (through the Department of Planning and Finance) for consideration and resolution within their jurisdiction./.