Joint Circular No. 14/2009/TTLT-BLDTBXH-BTC guides the Government's Decree No. 16/2007/NĐ-CP dated January 26, 2007, concerning the search for, collection of remains of revolutionary martyrs, management of graves, memorials, and monuments bearing the names of martyrs.

JOINT CIRCULAR

Guidelines for Decree No. 16/2007/NĐ-CP dated January 26, 2007, of the Government on searching for, collecting the remains of烈士遗骸，管理墓地、烈士陵园、纪念台和刻有烈士姓名的纪念碑

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Pursuant to Decree No. 16/2007/NĐ-CP dated January 26, 2007, of the Government on searching for, collecting the remains of烈士遗骸，管理墓地、烈士陵园、纪念台和刻有烈士姓名的纪念碑;

The Ministry of Labor, Invalids and Social Affairs and the Ministry of Finance provide guidelines for searching for, collecting the remains of烈士遗骸，managing墓地、烈士陵园、纪念台和刻有烈士姓名的纪念碑（以下简称烈士功绩项目）as follows:

Section I

SEARCHING FOR AND COLLECTING THE REMAINS OF烈士遗骸

Article 1. Searching for the remains of烈士遗骸

1. Localities, agencies, and units shall conduct a review of relevant materials related to烈士墓according to the provisions at points a, b, and c of Clause 1, Article 3, Chapter II of Decree No. 16/2007/NĐ-CP dated January 26, 2007, of the Government, to organize the search for烈士遗骸or transfer the task to the Department of Labor, Invalids and Social Affairs, Military Command, Public Security Department of the province or centrally-administered city to organize the search for烈士遗骸, conclude the search results, and report to the Chairman of the People's Committee of the province or centrally-administered city on the implementation results within their jurisdiction.

2. Organizations and individuals who have information about烈士墓shall report to the Labor, Invalids and Social Affairs agency or local military authority to organize the search for and collection of烈士遗骸. For those graves discovered by civilians with unclear origins, the Labor, Invalids and Social Affairs agency shall cooperate with the local military and public security authorities to verify, conclude, and proceed with the collection if they are烈士遗骸.

Article 2. Collecting the remains of烈士遗骸

1. Agencies and units collecting烈士遗骸must draw a diagram of the location where the grave was found, prepare a record of the remains and personal effects (if any) to hand over to the locality where the烈士墓is to be interred.

2. The handover of烈士遗骸after collection shall be carried out as follows:

a) For the remains of烈士whose name and place of origin are identified:

- If there are relatives of the烈士, the agency or unit collecting the remains shall hand them over to the Department of Labor, Invalids and Social Affairs according to the wishes of the烈士's relatives to handle the burial procedures as prescribed.

- If there are no relatives of the烈士, the agency or unit collecting the remains shall hand them over to the Department of Labor, Invalids and Social Affairs in the烈士's place of origin for burial in a烈士陵园.

b) For the remains of烈士whose place of origin cannot be identified, the Department of Labor, Invalids and Social Affairs in the area of collection shall bury them in a烈士陵园.

c) For the remains of烈士from volunteer troops whose place of origin cannot be identified, the unit collecting the remains shall hand them over to the People's Committee of the province or centrally-administered city designated to receive them for burial in a烈士陵园.

3. The Department of Labor, Invalids and Social Affairs where the烈士遗骸are buried shall accept the documents established during the collection of the grave according to Clause 1, Article 2, Part I of this Circular and record the burial location in the烈士陵园(number of grave, row of grave, plot of grave, section of grave) in the register, retain the file and documentation regarding the烈士墓.

3. Reception and Burial of the Remains of烈士遗骸

a) The People's Committee of the province or centrally-administered city shall coordinate with the Ministry of Labor, Invalids and Social Affairs and the Ministry of National Defense to organize the reception and burial ceremony for the remains of烈士from volunteer troops.

b) The People's Committee of the district, county, or town under the province or city shall organize the reception and burial ceremony for the remains of烈士collected domestically.

c) The People's Committee of the commune, ward, or town shall organize the reception and burial ceremony for the remains of烈士buried in the烈士陵园, now that the烈士's relatives have moved back to their hometown. Where the commune does not have a烈士陵园, it shall coordinate with relevant departments to organize the reception and burial into the烈士陵园managed by the district or provincial level.

PART II

CONSTRUCTION, REPAIR, AND MANAGEMENT OF烈士功绩 PROJECTS

Article 3. Construction, repair of memorials for martyrs

1. Martyrs' cemetery shall only inter the remains of martyrs. The cemetery must be regularly maintained, repaired, upgraded to ensure solemnity, cleanliness, and beauty.

2. Martyrs' graves:

a) Graves within the same martyrs' cemetery must be constructed uniformly in size and specifications.

b) The distance between graves, grave plots, and rows of graves must be spacious and convenient for visiting and maintenance, in accordance with local customs and traditions.

c) The gravestone of a martyr shall include the following information:

1. Representatives of the relatives of the deceased submit a request for confirmation as a martyr (Model LS) along with the documents and materials specified in Clause 1 of Article 3 of this Circular to the People's Committee of the commune where the deceased resided before joining the military or police.

Full Name …

Date of birth ...

Place of origin (commune, district, province) ...

Rank, position ...

Unit ...

Date of sacrifice ...

For graves of martyrs lacking the above information, only the available details shall be recorded in the corresponding line.

d) When repairing, renovating, or upgrading a martyr's grave, it must comply with the provisions set out in Points a, b, and c, Clause 2, Article 3, Section II of this Circular.

đ) The outer shell of a martyr's grave must be built from durable and attractive materials to ensure long-term preservation. Damaged grave shells and gravestones must be repaired immediately, and annual plans for maintenance and prevention of deterioration of gravestones and graves must be established.

e) Memorial graves without remains (memorial graves, symbolic graves ...) shall not be constructed in martyrs' cemeteries. In cases where memorial graves have already been built by localities, when compiling lists of graves, they must clearly indicate "grave without remains."

3. At the district level, if there is no martyrs' cemetery, a monument or a house with plaques listing the names of martyrs shall be constructed.

4. At the commune level, newly established and without a martyrs' cemetery, a house with plaques listing the names of martyrs shall be constructed.

5. The construction of memorials for martyrs must be in line with economic and social conditions; local customs and traditions; and planning regulations.

Article 4. Management and care of memorials for martyrs

1. The management agency of the martyrs' cemetery must prepare a layout diagram of the graves, individual grave records, and establish two lists of graves, one to be kept at the cemetery management office (or the People's Committee of the commune, ward, town in areas without a cemetery management office) and one to be kept at the Department of Labor, Invalids, and Social Affairs. The district-level People's Committee must compile a list of graves and cemeteries managed by communes, including district-level cemeteries, and establish two lists, one to be kept at the Department of Labor, Invalids, and Social Affairs and one to be reported to the Provincial Department of Labor, Invalids, and Social Affairs.

The Provincial Department of Labor, Invalids, and Social Affairs is responsible for establishing and managing records about graves and martyrs' cemeteries in the locality, and reporting lists of graves in cemeteries, graves managed by families, and cemetery information to the Ministry of Labor, Invalids, and Social Affairs for monitoring and unified management.

2. For graves of martyrs where remains have been relocated, the outer shell of the grave must be repaired. In the management list of graves, it must clearly state that the remains of the martyr have been relocated to their hometown. The Provincial Department of Labor, Invalids, and Social Affairs where the remains were transferred must retain the application for relocating the remains of the martyr in the cemetery and the handover record of the remains to the relatives of the martyr.

3. Memorials for martyrs must be cared for, preserved, and maintained. For large-scale memorials, the Chairman of the People's Committee of the province or centrally-administered city must issue management regulations so that the memorial continuously serves its educational purpose for future generations.

Memorials for martyrs that deteriorate due to time, weather, or floods must be planned for repair and upgrade to ensure long-term preservation.

4. Memorials for martyrs must be supervised and cared for; the treatment for those supervising and caring for them shall be stipulated by the Chairman of the People's Committee managing the memorial for martyrs.

Section III

FUNDS TO ENSURE THE CONSTRUCTION, MAINTENANCE, REPAIR, AND MANAGEMENT OF MEMORIALS FOR MARTYRS

Article 5. Contents of expenditures covered by the Central Government budget

1. Expenditures for surveying and searching for graves of martyrs within the country pursuant to the Decision of the Chairman of the People's Committee of provinces and centrally governed cities include the following items:

a) Allowance for guides at a rate of VND 100,000 per person per day.

b) Allowance for those directly involved in surveying and searching for graves at a rate of VND 100,000 per person per day.

c) Expenses for transportation and conveyance.

d) Purchase or rental expenses for tools used in searching, surveying, and excavation.

đ) Expenses for purchasing common medicines and anti-malaria drugs.

The expenses under points c, d, and đ above shall be calculated based on actual costs.

2. Expenditures for collecting and processing information about graves of martyrs

3. Expenditures for reburial

a) The expenditure level for reburial of martyrs for purchasing tombstones, cloth, alcohol, incense, and labor... is VND 500,000 per grave.

b) In special cases where large forces are required, significant costs are incurred, and conditions for reburial are difficult, the Department of Labor, Invalids, and Social Affairs shall coordinate with the Department of Finance to submit to the Chairman of the Provincial People's Committee for a decision on the actual expenditure level. The excess amount over the specified standard shall be covered by the local government budget.

4. Expenditures for constructing tomb covers (including headstones), foundations, and paths between graves (excluding courtyards, gardens, and internal paths within the cemetery); the maximum support level is VND 1,500,000 per grave.

5. Expenditures for investment in construction, renovation, and upgrading of martyrs' cemeteries, memorials to martyrs at places with prominent historical achievements, revolutionary bases recognized by competent authorities; Vietnamese volunteer military cemeteries from centralized construction investment funds according to approved projects and current regulations.

6. Expenditures for supporting localities in building, renovating, and upgrading monuments commemorating martyrs from annual preferential welfare funds for persons who have contributed to the revolution, in accordance with the principle:

a) Expenditures for supporting localities in building, renovating, and upgrading provincial and district-level martyrs' cemeteries for mountainous provinces, the Central Highlands, coastal islands, and provinces with difficult budgets (priority given to newly separated administrative units, areas with deteriorated martyrs' cemeteries due to natural disasters and floods), specifically as follows:

- For localities where the central government must supplement more than 50% of the local budget balance, the maximum support level is 80% of the total project capital.

- For localities where the central government must supplement the remaining portion, the maximum support level is 50% of the total project capital.

The maximum support level does not exceed VND 50 billion for new construction projects and VND 2 billion for renovation and upgrade projects at the provincial level; VND 2 billion for new construction projects and VND 1 billion for renovation and upgrade projects at the district level; VND 200 million for new construction projects and VND 100 million for renovation and upgrade projects at the commune level.

- Localities with a high proportion of revenue transferred to the central government budget shall bear the cost of these projects from their own local budget.

b) Expenditures for supporting localities in building memorials to martyrs in districts without martyrs' cemeteries. The maximum support level is 70% of the total project capital but not exceeding VND 2 billion per project.

c) Expenditures for supporting localities in building monuments inscribed with the names of martyrs in border communes, coastal islands, revolutionary bases, or districts without martyrs' cemeteries or memorials. The maximum support level is 70% of the total project capital but not exceeding VND 500 million per monument inscribed with the names of martyrs at the district level; VND 100 million per monument inscribed with the names of martyrs at the commune level.

Based on the support from the central government budget and the local budget balance, the Chairman of the People's Committee of provinces and centrally governed cities shall decide on specific support levels for each project.

d) Annually, based on the budget estimate announced by the competent authority, the Department of Labor, Invalids, and Social Affairs shall take the lead and coordinate with relevant units to develop detailed allocation plans, submit them to the Chairman of the People's Committee of provinces and centrally governed cities for approval and notification to implementing agencies; simultaneously sending them to the Ministry of Labor, Invalids, and Social Affairs for reporting.

Article 6. Contents to be funded from the local budget

1. The local budget shall allocate and mobilize other legitimate sources to ensure the remaining capital of烈士纪念设施项目，该项目已获得中央预算的支持，以及根据政府于2007年1月26日发布的第16/2007/NĐ-CP号议定书第二条第一款规定建设、改造和升级的烈士纪念设施所需的资金。

2. Management, maintenance, care, and supervision of烈士纪念设施on the local territory.

3. Organizing ceremonies for receiving烈士遗骸，具体支出由地方根据组织级别安排预算。

4. The local budget shall cover expenses when the locality decides to allocate a higher amount than that specified in Article 5, Part III of this Circular.

Chapter IV

IMPLEMENTATION

1. Relevant Ministries, Departments, Provincial People's Committees, and Municipalities directly under the Central Government shall direct the review and conclusion on the search and collection of烈士遗骸within their jurisdiction and organize inspections, audits, and handle any violations in the management of烈士纪念设施.

2. The Department of Labor, Invalids, and Social Affairs shall assist Provincial People's Committees and Municipalities directly under the Central Government in guiding the management and repair of烈士纪念设施and cooperate with organizations and individuals to mobilize all resources to participate in repairing and caring for烈士纪念设施.

3. This Circular shall take effect 45 days from the date of issuance.

Any difficulties encountered during implementation shall be promptly reported to the Ministry of Labor, Invalids, and Social Affairs - Ministry of Finance for consideration and resolution./.