Decree 189/2026/NĐ-CP Regulating the Issuance and Dissemination of Films Serving Political Missions

 

DECREE

On the issuance and dissemination of films serving political tasks

BASED ON Decree on Government Organization No. 63/2025/QH15;

BASED ON Decree on Cinema No. 05/2022/QH15;

BASED ON Decree on Intellectual Property Rights No. 50/2005/QH11, amended and supplemented by Decrees Nos. 36/2009/QH12, 42/2019/QH14, 07/2022/QH15, and 93/2025/QH15, and Decree No. 131/2025/QH15;

BASED ON Decree on State Budget No. 89/2025/QH15;

IN ACCORDANCE WITH the proposal of the Minister of Culture, Sports and Tourism;

THE GOVERNMENT ISSUES THIS DECREE TO REGULATE THE ISSUANCE AND DISSEMINATION OF FILMS SERVING POLITICAL TASKS.

CHAPTER I

GENERAL PROVISIONS

Article 1. Scope of Application

1. This Decree regulates the activities of issuing and disseminating films serving political tasks carried out by organizations or individuals without using state budget funds for such activities; the rights and obligations of organizations and individuals participating in these activities; the procedures, methods of implementation, and mechanisms for handling revenue generated from the issuance and dissemination of films.

2. The use of state budget funds for issuing and disseminating films serving political tasks shall be carried out in accordance with the provisions of the Decree on Cinema and relevant laws; where revenue is generated from activities involving the issuance and dissemination of films as per a plan that has been issued, the management, utilization, and submission of state budget revenues shall be conducted in accordance with the provisions of this Decree.

Article 2. Applicability

This Decree applies to:

1. Vietnamese and foreign organizations and individuals engaged in issuing and disseminating films serving political tasks.

2. State management agencies for cinema.

3. Other agencies, organizations, or individuals relevant thereto.

Article 3. Interpretation of Terms

In this Decree, the following terms are understood as follows:

1. Films serving political tasks are films that have been granted a Film Classification Permit or a Decision to Broadcast by an authorized agency in accordance with regulations, and which contain content suitable for promoting the Party's policies, national laws; highlighting cultural, historical, revolutionary values; leaders, national heroes, ethnic heroes, children, highlands, mountainous areas, border regions, islands, and ethnic minority regions; enhancing ideological, moral, lifestyle, patriotic sentiments, national spirit, and national defense awareness; preserving and promoting the cultural identity of the nation, while also serving other political and social objectives.

Films serving political tasks include films produced using state budget funds as well as films that are transferred by the State to serve political tasks through ownership or usage rights.

2. Films produced using state budget funds are films that are fully produced from state budget funds or partially from state budget funds.

3. Films transferred by the State for serving political tasks are films produced with non-state budget funding, which are transferred by the State to serve political tasks through ownership or usage rights transfer in various forms such as purchase, donation, gift, or other lawful means prescribed by law and contain content suitable for serving political tasks.

4. The film's state-owned entity representative is a State agency representing the owner of copyright and related rights over films, including agencies using state budget funds to commission, assign, bid for, and produce films; agencies receiving transferred ownership or usage rights over films; and State management agencies for copyrights and related rights in accordance with intellectual property law.

Article 4. Principles of Issuing and Disseminating Films for Political Missions

1. Ensure that viewers have access to and enjoy films in a manner appropriate to each type of film and target audience.

2. Comply with the provisions of laws on cinema, intellectual property law, copyright and related rights, as well as other relevant legal provisions.

3. The revenues, budgetary receipts, and expenditures for issuing and disseminating films must be managed, accounted for, and settled in accordance with the provisions of the state budget law and accounting law.

4. Encourage and prioritize film production entities to participate in the issuance and dissemination of their own produced films, consistent with the distribution and dissemination plan and ensuring effectiveness in serving political missions, while complying with legal provisions.

5. Encourage activities for issuing and disseminating films that generate revenue on the basis of ensuring:

a) Public disclosure and transparency;

b) Balancing the interests of the State, organizations, individuals involved, and viewers;

c) Alignment with the political and social orientation of the film.

Chapter II

ISSUANCE AND DISSEMINATION OF FILMS FOR POLITICAL MISSIONS

Article 5. Rights and Obligations of Entities Issuing and Disseminating Films

1. Rights of entities issuing and disseminating films:

a) Issue and disseminate films according to the plan approved by the competent authority;

b) Enjoy a portion of the revenue (if any) from film issuance and dissemination activities in accordance with the ratio or method of distribution as stipulated in this Decree;

c) Exercise other rights under the law on cinema, relevant laws, and according to agreements or contracts signed.

2. Obligations of entities issuing and disseminating films:

a) Ensure compliance with the conditions for film dissemination corresponding to each form of film dissemination as stipulated in the law on cinema and related laws;

b) Fulfill reporting, declaration, reconciliation, and financial settlement (if any) requirements with the competent authority and according to legal provisions;

c) Bear legal responsibility for the content, form, and results of film issuance and dissemination activities carried out by themselves;

d) Fulfill other obligations under the law on cinema, relevant laws, and agreements or contracts signed.

Article 6. Rights and Obligations of Film Owner's Representative Entity Regarding Films Produced Entirely from State Budget

1. Rights of film owner's representative entity:

a) Decide on the selection of plans and partners for issuing and disseminating films serving political missions in accordance with the goals of propaganda, ideological content, and politics of the film, target audience, distribution capabilities, revenue-generating potential of the film or based on agreements with entities involved in issuance and dissemination, ensuring transparency, effectiveness, and compliance with legal provisions;

b) Formulate and implement a plan for issuing and disseminating films;

c) Provide written consent or sign an agreement to issue and disseminate political mission-related films without revenue generation;

d) Provide written consent and sign agreements with entities involved regarding plans for issuing and disseminating films that generate revenue;

e) Receive, manage, and utilize lawful funds other than those allocated for film issuance and dissemination activities;

f) Handle breaches according to signed agreements and legal provisions; in cases of suspected legal violations, refer the matter to competent authorities for handling as per regulations;

h) Exercise other rights under the law on cinema, relevant laws, and agreements or contracts signed.

2. Obligations of film owner's representative entity:

a) Manage, utilize, and fulfill financial obligations related to funds allocated for issuing and disseminating films in accordance with legal provisions;

b) Publish the list of films on the website or through mass media of the film owner's representative entity;

c) Organize inspections, supervision, and reporting and statistical procedures for film issuance and dissemination activities;

d) Fulfill other obligations under the law on cinema, relevant laws, and agreements or contracts signed.

Article 7. Rights and Obligations of Joint Producers of Films Partially Funded from State Budget

1. For films partially funded from the state budget, the State and organizations or individuals participating in investment are joint producers of the film according to the proportion of capital contribution and agreement in the film production contract.

2. Rights of joint producers of films:

a) Agree in writing or enter into a distribution and dissemination contract for the film that ensures compliance with propaganda objectives, effectiveness of state budget utilization, rights and legitimate interests of all parties, and adherence to relevant legal provisions;

b) Enjoy profits derived from the distribution and dissemination of the film according to the proportion of capital contribution or as agreed in the investment, production cooperation agreement between the owners;

c) Access publicly available information about the film for use in distribution and dissemination activities;

d) Inspect or participate in monitoring the process of determining revenue, costs, and sharing ratios related to the distribution and dissemination of the film to ensure compliance with agreements and legal provisions;

d) Exercise other rights as provided by the Film Law, relevant laws, according to the agreed document or contract.

3. Obligations of joint producers of films:

a) Manage, use, and fulfill financial obligations related to film distribution and dissemination in accordance with agreements and legal provisions;

b) Publish the Film Catalog on the State-owned Entity's Information Portal or through mass media;

c) Organize inspections, monitoring, and implementation of reporting and statistical systems for film distribution and dissemination activities;

d) Fulfill other obligations as provided by the Film Law, relevant laws, according to the agreed document or contract.

4. For the state capital portion of films partially funded from the state budget, the rights of the State producer are exercised through an agency designated to manage and utilize the state budget funds or delegated to represent the state capital in the film according to this Decree and relevant legal provisions.

5. The agency representing the state budget capital portion or delegated by a competent authority to represent the state capital has the responsibility:

a) To act on behalf of the State in exercising rights, obligations related to the state capital at the film according to the ownership proportion;

b) To participate in deciding distribution and dissemination plans for films as agreed among joint producers;

c) To monitor the exploitation, distribution, and dissemination of the film, ensuring effective use of state funds;

d) To organize or cooperate in conducting reconciliation of revenues and expenses; to fulfill obligations related to state revenue according to regulations.

6. The distribution and dissemination of films partially funded from the state budget are decided by joint producers based on agreements, consistent with ownership proportions and content of the signed contract; permission for film distribution and dissemination may be granted by one of the joint producers or delegated to another organization or individual.

Article 8. Plan for Distribution and Dissemination of Films

The plan for distribution and dissemination of films shall include the following main contents:

1. Suggested name of the film to be distributed and disseminated.

2. Agency representing the owner of the film or co-owner agency of the film.

3. Scope and location of the distribution and dissemination of the film.

4. Time period for implementation.

5. Form of distribution and dissemination of the film.

6. Beneficiaries.

7. Method of implementing the plan.

8. Statistical scheme for tracking views.

9. Rights and obligations of relevant parties.

10. Method of handling violations.

11. Revenue distribution ratio or method (if applicable).

12. Scheme for reporting, reconciling revenue (if applicable).

13. Reconciliation period, vouchers; obligations to report, declare, pay and settle revenue (if applicable).

14. Other relevant contents (if applicable).

Article 9. Distribution and Dissemination of Films for Political Missions Does Not Generate Revenue

1. Based on the list of films published at Point b, Clause 2, Article 6 and Point b, Clause 3, Article 7 of this Decree, organizations or individuals who wish to distribute and disseminate films for political missions that do not generate revenue shall submit one copy of the application package in accordance with the provisions of Clause 2 of this article online through the National E-Government Portal or the national identity application service, by postal services, or directly to the agency representing the film owner as specified in Paragraph 4 of Article 3 or an organization, entity, or individual as specified in Paragraph 6 of Article 7 of this Decree.

2. The application package for distribution and dissemination of films for political missions that do not generate revenue shall include:

a) A request document in the format prescribed in the annex attached to this Decree;

b) The plan for distribution and dissemination of films including contents as specified from Paragraph 1 to Paragraph 10 and Paragraph 14 of Article 8 of this Decree.

3. In case the application package is incomplete or not in compliance, the agency specified in Paragraph 4 of Article 3 or an organization, entity, or individual as specified in Paragraph 6 of Article 7 of this Decree shall issue a written request for supplementary and completion of the application within two working days from the date of receipt of the application.

4. Within five working days from the receipt of a complete and compliant application package, the agency specified in Paragraph 4 of Article 3 or an organization, entity, or individual as specified in Paragraph 6 of Article 7 of this Decree shall issue a written approval for distribution and dissemination of films; in case of disapproval, they must respond in writing and state the reasons. The result will be provided online through the National E-Government Portal or national identity application service, by postal services, or directly to the organization or individual.

The approval or disapproval shall be based on the compatibility of the distribution and dissemination plan with the objectives, content of the film; beneficiaries; organizational capacity for implementation; implementation scheme; expected effectiveness and conditions as stipulated by law.

Based on the approval document, the parties shall enter into a contract for distribution and dissemination of films, except where the organization requests to be an agency at the central government level or organizations: political, political-social, political-social-professional, social-professional, People's Committees at all levels, diplomatic agencies, foreign cultural institutions; then the agency specified in Paragraph 4 of Article 3 or an organization, entity, or individual as specified in Paragraph 6 of Article 7 of this Decree shall issue a written approval for distribution and dissemination of films; in case of disapproval, they must respond in writing and state the reasons. The result will be provided online through the National E-Government Portal or national identity application service, by postal services, or directly to the organization or individual.

5. In the event that organizations or individuals who have been approved for distribution and dissemination of films for political missions that do not generate revenue wish to change to a form generating revenue, they must perform the procedure for adjustment and supplementation of the content already approved. The procedures are as follows:

a) Submit one copy of the application package online through the National E-Government Portal or national identity application service, by postal services, or directly to the agency specified in Paragraph 4 of Article 3 or an organization, entity, or individual as specified in Paragraph 6 of Article 7 of this Decree. The application package for adjustment shall include:

A request document in the format prescribed in the annex attached to this Decree;

Part Supplementary Plan Concerning the Implementation of Film Distribution and Promotion with Revenue Generation, which must include: revenue distribution ratio or method; reporting, reconciliation scheme for revenue; reconciliation period, documents; obligations to report, declare, pay, and settle revenue.

Organizations and individuals are not required to return materials already in their files if the content of the materials does not change.

b) The receiving authority shall process the file based on the provisions of Clause 3 and Clause 4 of this Article;

c) Revenue handling from film distribution and promotion activities is carried out in accordance with the provisions of Article 11 of this Decree.

6. Organizations and individuals may only distribute and promote films with revenue generation from the time they are approved in writing by an authorized body and complete the signing or amendment of a contract or its annex.

Article 10. Distribution and Promotion of Films for Political Missions Generating Revenue

1. Based on the list of films published at Point b, Clause 2, and Point b, Clause 3, of this Decree, organizations and individuals with a need to distribute and promote films for political missions generating revenue shall submit one copy of an online application file to the National E-Government Portal or the national identity application service, through postal services, or directly to the film rights holder representative agency specified in Clause 4 of Article 3 or the organization, entity specified in Clause 6 of this Decree, including:

a) A request document as per the model specified in the annex attached to this Decree;

b) A distribution and promotion plan that includes all contents stipulated in Article 8 of this Decree; which must include: revenue distribution ratio or method; reporting and reconciliation scheme for revenue; reconciliation period, documents; obligations to report, declare, pay, and settle revenue.

2. In the event that the application file is incomplete or not valid, the film rights holder representative agency specified in Clause 4 of Article 3 or the organization, entity specified in Clause 6 of this Decree may request supplementation and completion of the file within two working days from the date of receipt.

3. Within fifteen working days from the receipt of a valid application file, the film rights holder representative agency specified in Clause 4 of Article 3 or the organization, entity specified in Clause 6 of this Decree shall issue a written approval for distribution and promotion; if disapproval is given, it must be communicated in writing with reasons. The result will be provided online at the National E-Government Portal or the national identity application service, through postal services, or directly to the organization or individual.

The approval or disapproval shall be based on the compatibility of the distribution and promotion plan with the objectives, content of the film; beneficiaries; organizational capacity for implementation; implementation strategy; expected effectiveness, and conditions as per legal provisions.

Based on the approval document, all parties sign a contract for the distribution and promotion of films.

Article 11. Handling Revenue from Film Distribution and Promotion

1. The distribution and promotion of films generating revenue are carried out as follows:

a) Distribution and promotion of films with revenue generation, including revenue from ticket sales, advertising, film distribution and promotion on the internet or other legal revenue-generating forms;

b) The revenue distribution ratio between the film rights holder representative agency specified in Clause 4 of Article 3 or the organization, entity specified in Clause 6 of this Decree and the organization, individual distributing and promoting films is determined as follows:

For films produced entirely from state budget: the portion of revenue belonging to the film rights holder representative agency shall be determined by agreement, at a minimum of 30% of revenue (except where other laws provide otherwise) after deducting taxes, fees, and charges due according to legal provisions;

For films produced partially from state budget: the portion of revenue for co-owners of the film is determined by agreement, at a minimum of 30% of revenue (except where other laws provide otherwise) after deducting taxes, fees, and charges due according to legal provisions; the distribution of revenue among co-owners shall be carried out in proportion to their capital contributions and agreements between parties, with the portion corresponding to state-owned capital fulfilling the obligation to pay into the state budget as per regulations;

c) In cases where after 12 months from the date of film distribution and promotion by an organization or individual as specified in Article 10 of this Decree, the revenue of the film rights holder representative agency or co-owners of the film received according to the provisions at point b of this clause exceeds the production investment cost approved by the competent authority, the film production facility may enjoy a 10% share of the excess revenue to encourage creative activities and reinvestment in film production. The management and use of these revenues from film distribution and promotion activities by the film production facility as a public sector entity are carried out according to legal provisions on the financial self-governance mechanism for public sector entities.

d) In cases where the distribution and promotion of films is accompanied by other service provision, relevant parties agree on the revenue distribution ratio to ensure balanced interests; with the portion of revenue allocated to the film rights holder representative agency or co-owners not lower than the level specified in point b of this clause, ensuring proper use of the film and compliance with legal provisions.

2. The responsibilities of organizations and individuals distributing and promoting films:

a) To report, declare, reconcile revenue with the film rights holder representative agency or an entity authorized by co-owners according to the agreed plan and contract; ensuring truthfulness, completeness, and accompanied by supporting documents;

b) To pay the portion of revenue as per the provisions at point b, Clause 1, of this Article into the state budget based on reconciliation results within a period not exceeding thirty days from the completion of reconciliation.

c) Shall be responsible before the law and before the agency representing the film owner or the co-owner authorized agency regarding the accuracy of revenue data and amounts paid. In case of inaccurate reporting, declaration, reconciliation, or late submission, they must compensate for violations and fulfill related obligations in accordance with the agreement and legal provisions.

3. Processing revenue from film distribution and dissemination activities generating revenue:

a) The reconciliation and payment of revenue into the state budget are carried out annually and according to the fiscal year;

b) The reporting, declaration, reconciliation, payment (if applicable), and recovery of revenue as stipulated in Clause 2 of this Article are obligations of the film distribution and dissemination organizations or individuals under the contract they have signed and must be performed in accordance with legal provisions on state budget, accounting, taxation, intellectual property, and related laws without creating independent administrative procedures.

4. In case an organization or individual distributing or disseminating films violates the commitment not to generate revenue, they will be handled according to the consent document or contract signed and relevant legal provisions; at the same time, they must fully report, declare, reconcile, and pay all generated revenues and financial obligations in accordance with regulations.

5. The reporting, declaration, reconciliation, management, exploitation, processing of revenue, and fulfillment of financial obligations are carried out based on the provisions of this Decree, legal provisions on state budget, intellectual property, and other relevant laws.

Article 12. Distribution and dissemination of State-owned films Where the State receives transferred ownership or usage rights of films as a representative exercising the rights of the owner

1. In cases where the State acquires the right to use films through state budget purchases and when revenue is generated upon distribution and dissemination, the revenue sharing ratio will be applied based on agreements with the film owner or the organization authorized to distribute films. The receiving agency has the obligation to pay into the state budget the agreed revenue after deducting taxes, fees, and charges as stipulated by law.

2. In cases where the State acquires ownership rights through purchase, donation, sponsorship, or where the film is owned by a State authority managing intellectual property rights according to intellectual property laws, the distribution and dissemination of films will be carried out in accordance with Articles 8, 9, 10, and 11 of this Decree and relevant laws.

Chapter III

TERMS OF IMPLEMENTATION

Article 13. Terms of Implementation

1. This Decree takes effect from July 15, 2026.

2. Activities of film distribution and dissemination that have been approved or contracted before the effective date of this Decree shall continue to be implemented in accordance with the agreed content or contract.

In case revenue is generated:

a) Revenue already paid into the state budget prior to the effective date of this Decree is deemed as fulfillment of obligations;

b) For cases where revenue was generated before the effective date of this Decree and is currently in an account awaiting submission to the state budget, it shall be submitted to the state budget according to the provisions of this Decree and legal provisions on state budget, accounting, and related laws;

c) For cases where revenue was generated before the effective date of this Decree but has not yet been paid into the state budget, the declaration, reconciliation, determination of obligations shall be based on the financial mechanism, distribution plan for films, and contracts approved by the competent authority at the time of revenue generation; submission to the state budget will be carried out in accordance with legal provisions on state budget, accounting, and related laws;

d) In cases where there is ongoing consultation with a competent authority regarding the obligation to pay into the state budget, it shall be handled according to the decision of the competent authority based on principles stipulated at point c of this clause, ensuring transparency, openness, and harmonization of interests between the State and related organizations or individuals.

3. In case there are adjustments or new contracts signed, they will be carried out in accordance with the provisions of this Decree and legal provisions on state budget, accounting, and related laws.

4. For applications for film distribution and dissemination serving political tasks that have been received by a competent authority before the effective date of this Decree but not yet resolved, they will continue to be processed in accordance with the provisions of this Decree. In cases where additional or complete documentation is required according to the provisions of this Decree, the competent authority receiving the application shall provide written guidance to organizations and individuals on how to supplement or complete the documents once.

Article 14. Implementation Responsibility

1. The Ministry of Culture, Sports and Tourism shall take the lead in coordinating with relevant ministries and agencies to guide and organize the implementation of this Decree.

2. The Ministry of Public Security and the Ministry of National Defense shall be responsible for issuing and disseminating films in accordance with the provisions of this Decree. In special cases as required or decided by a competent authority, the Ministry of National Defense and the Ministry of Public Security may issue and disseminate films to serve political tasks, process revenues according to decisions of the competent authority, ensuring compliance with legal provisions and relevant regulations.

3. The Ministers, Heads of Equivalent Ministries, Chairmen of People's Committees of provinces and centrally-administered cities, and other relevant organizations, units, and individuals shall bear responsibility for implementing this Decree

 

 

ANNEX

MODEL DOCUMENT FOR PROPOSING THE ISSUANCE AND DISSEMINATION OF FILMS SERVING POLITICAL MISSIONS
(Accompanying Decree No. 189/2026/NĐ-CP of the Government dated May 28, 2026)

 

DOCUMENT FOR PROPOSING THE ISSUANCE AND DISSEMINATION OF FILMS
SERVING POLITICAL MISSIONS

To: …(2)

.................................. (Name of organization/person proposing) Propose the issuance and dissemination of films to serve political missions with the following contents:

I. Information on Organization/Person

1. For an individual:

Full name: …Gender:…

Date of birth: …Nationality:…

Place of residence: …

Identification document (ID card/passport): …

Issuance date: …Issuing authority: …

Current place of residence: …

Telephone: …Fax: …Email: …

2. For an organization:

Name of enterprise/organization: …

Business registration number/legal entity registration number/founding decision …

Investment certificate (if applicable): …

Principal office address: …

Telephone: …Fax: …Email:…

Website (if applicable): ...............................................................................................................

Legal representative: …

Position: …

II. Proposed plan for the issuance and dissemination of films to serve political missions

☐ No revenue generation

☐ Revenue generation

III. Adjusted content (3)

1. Proposed adjusted content: Change from non-revenue generating film issuance and dissemination for political missions to revenue-generating.

Reason for adjustment: …

2. Approved document information:

- Document number, date, month, year of approval: …

Issuing authority: …

- Contract number, date, month, year signed: …

- Parties to the contract: …

IV. Undertaking

............................... (Name of organization/person proposing) undertake:

- Bear legal responsibility for the accuracy and legality of the contents in the proposed document and the film issuance plan attached to this proposal;

- No revenue generation from activities related to the issuance and dissemination of films serving political missions (4);

- Comply with current Vietnamese laws;

- Adhere to the Motion Picture Law, implementing regulations for the Motion Picture Law, and other relevant legal provisions./

 

(1) Individual does not fill in this section;

(2) Fill in the name of the competent authority to receive the application;

(3) Fill in this section for cases under paragraph 5 of Article 9 of this Decree;

(4) Fill in this content for non-revenue generating film issuance and dissemination.

(5) Organization: Sign, stamp, clearly name.