Circular No. 20/2007/TT-BTC guiding the preparation of budgets, allocation, management, and use of expenses for archaeological exploration and excavation when renovating or constructing projects.

Circular No. 20/2007/TT-BTC guides the preparation of budgets, allocation, management, and use of expenses for archaeological exploration and excavation when renovating or constructing projects. This Circular applies to investment projects that discover relics requiring organized exploration and excavation. The regulated subjects include investors, cultural and archaeological management agencies, and financial agencies. Notably, it specifies the sources of funding for this work and the procedures for budget preparation, approval, and payment of expenses.

문서 번호20/2007/TT-BTC
문서 유형Circular
발행 기관Ministry of Finance
서명자Nguyễn Công Nghiệp — Thứ trưởng
업데이트29. 06. 2026
산업Finance
분야Budget Management
발행일14. 03. 2007
발효일25. 04. 2007
효력 만료일
상태In effect
✦ 스마트 요약

Circular No. 20/2007/TT-BTC guides the preparation of budgets, allocation, management, and use of expenses for archaeological exploration and excavation when renovating or constructing projects. This Circular applies to investment projects that discover relics requiring organized exploration and excavation. The regulated subjects include investors, cultural and archaeological management agencies, and financial agencies. Notably, it specifies the sources of funding for this work and the procedures for budget preparation, approval, and payment of expenses.

적용 범위

Investors of investment projects that require organized archaeological exploration and excavation; cultural and archaeological management agencies; financial agencies.

핵심 사항

  • Investors must immediately report to the competent authority upon discovering relics and prepare an exploration and excavation project according to regulations.
  • Expenses for archaeological exploration and excavation are included in the total investment cost of the project if using state budget funds; otherwise, they are guaranteed by the state budget if using non-state budget funds.
  • Budgets for archaeological exploration and excavation expenses are prepared and approved according to current regulations on investment construction management.
  • Cultural and archaeological management agencies are responsible for directing and guiding units to carry out this work.
  • This Circular takes effect fifteen days from the date of publication in the Official Gazette.

🌐 이 문서의 사회적 영향

  • Positive impact: Helps preserve cultural heritage through scientific archaeological exploration and excavation.
  • Negative impact: May delay investment project progress due to the need to conduct archaeological work.
  • Beneficiaries of this Circular include investors and cultural and archaeological management agencies. Affected parties are investors with projects that discover relics.

❓ 자주 묻는 질문

What should investors do when discovering relics?

Investors must immediately report to the competent authority and prepare an exploration and excavation project according to regulations.

When are expenses for archaeological exploration and excavation included in the total investment cost of the project?

If using state budget funds, these expenses are included in the total investment cost of the project. If using non-state budget funds, the expenses are guaranteed by the state budget.

What is the procedure for preparing and approving budgets for archaeological exploration and excavation expenses?

Based on current regulations on investment construction management, investors or cultural and archaeological management agencies prepare, review, and approve budgets according to their authority.

Who decides to provide support if the total investment cost is high and local funds are insufficient?

The People's Committee of the province or centrally governed city reports to the Prime Minister for consideration and decision to provide support from the central budget.

When does this Circular take effect?

This Circular takes effect fifteen days from the date of publication in the Official Gazette.

전문

CIRCULAR

Guidelines for preparing budgets, allocating, managing, and using costs for archaeological surveys and excavations when renovating or constructing projects.

Guidelines for preparing budgets, allocating, managing, and using costs for archaeological surveys and excavations when renovating or constructing projects.

__________________________

Pursuant to Decree No. 92/2002/NĐ-CP dated November 11, 2002 of the Government detailing the implementation of certain provisions of the Cultural Heritage Law;

Pursuant to Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government on the issuance of the Regulation on Investment Management and Construction, Decree No. 12/2000/NĐ-CP dated May 5, 2000 and Decree No. 07/2003/NĐ-CP dated January 30, 2003 on amending and supplementing certain provisions of the Regulation on Investment Management and Construction, Decree No. 16/2005/NĐ-CP dated February 7, 2005 of the Government on Project Management for Construction Investment Projects, and Decree No. 112/2006/NĐ-CP dated September 29, 2006 of the Government amending and supplementing certain provisions of Decree No. 16/2005/NĐ-CP;

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

After reaching consensus with the Ministry of Culture - Information, the Ministry of Finance shall guide the preparation of budgets, management, and allocation of costs for archaeological surveys and excavations when renovating or constructing projects as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

Article 1. This Circular applies to investment projects when renovating or constructing projects where cultural relics, artifacts, antiquities, and national treasures are discovered and require organized archaeological surveys and excavations.

Article 2. Archaeological surveys and excavations during renovation or construction projects shall be carried out in accordance with the Archaeological Survey and Excavation Regulations issued by the Ministry of Culture - Information and implemented by cultural management agencies.

Article 3. Sources of funds for archaeological surveys and excavations:

Clause 3.1. For construction projects funded by state capital (state budget - hereinafter referred to as NSNN), the cost of archaeological surveys and excavations shall be included in the total investment amount of the project.

Clause 3.2. For construction projects not funded by the State (non-NSNN capital), the cost of archaeological surveys and excavations shall be guaranteed by the state budget.

Article 4. The preparation, approval, management, settlement, and final accounting of costs for archaeological surveys and excavations during renovation or construction projects shall be carried out in accordance with state regulations on investment and construction management and the provisions of this Circular.

II. SPECIFIC PROVISIONS

Article 1. Preparation and Approval of Archaeological Survey and Excavation Projects:

Clause 1.1. Basis for project preparation:

- When carrying out renovation or construction projects, if cultural relics, artifacts, antiquities, or national treasures are discovered, the investor must immediately report to the competent authority for examination and decision on conducting archaeological surveys and excavations.

- After receiving the competent authority's decision regarding the necessity of conducting archaeological surveys and excavations, the investor or cultural management agency will proceed to prepare the project and submit it to the competent authority for approval according to the provisions under Clause 1.2 below.

Clause 1.2. Preparation and Approval of Projects:

- For construction projects funded by state capital (NSNN), the archaeological survey and excavation work is a component of the project prepared by the cultural management agency, which is reviewed and approved by the investor within their authority or submitted to the authorized person according to current investment and construction management regulations for approval.

- For construction projects funded by non-state capital (outside NSNN), the archaeological survey and excavation work is a separate sub-project prepared by the cultural management agency (at central and local levels) as the investor. The investor prepares and submits the project for review and approval according to current investment and construction management regulations.

- In cases where the scope and scale of the archaeological survey and excavation work are significant and require implementation as a separate project, the investor reports to the competent authority for decision-making.

(Hereafter, the components, sub-projects, and archaeological survey and excavation projects mentioned above are collectively referred to as archaeological survey and excavation projects).

Article 2. Preparation and Approval of Budgets for Archaeological Surveys and Excavations:

Clause 2.1. Basis for budget preparation:

- The Cultural Heritage Law and regulatory documents concerning archaeological surveys, excavations, and research on cultural relics and artifacts.

- Methods for preparing budgets, norms, and unit prices for construction projects issued by the Ministry of Construction and current financial systems for archaeological surveys and excavations.

- The volume of work for archaeological surveys and excavations as approved in the project.

- Norms and unit prices for expenditures according to current regulations.

Clause 2.2. Costs for archaeological surveys and excavations include:

- Costs for surveying and researching the area where the construction project is located to determine the need for archaeological excavations.

- Costs for excavation and archaeological work at the construction site.

- Costs for researching, cataloging, and classifying cultural relics and artifacts.

- Costs for relocating cultural relics and artifacts.

- Costs for preserving and transferring cultural relics and artifacts.

- Costs for reporting and inspecting the results of archaeological surveys and excavations.

- Other necessary costs for archaeological surveys and excavations.

Depending on the nature of the work, the above costs may include expenses such as hiring scientific experts, technical experts; hiring labor; renting construction machinery; purchasing necessary equipment, raw materials, archaeological tools, and other related expenses.

Clause 2.3. Preparation, Review, and Approval of Budgets:

- For projects funded by state capital (NSNN):

The cultural management agency prepares the budget, which is reviewed and approved by the project investor within their authority or submitted to the authorized person according to current investment and construction management regulations for review and approval.

- For projects funded by non-state capital (outside NSNN):

The sub-project investor (cultural management agency) prepares the budget and implements the review and approval according to current investment and construction management regulations.

Article 3. Sources of Funds and Allocation of Funds for Archaeological Survey and Excavation Projects:

Clause 3.1. For projects funded by state capital (NSNN):

- The source of funds for the archaeological survey and excavation project is included in the total investment amount of the project.

- The project investor reports to the investment decision-maker to use the project reserve fund. If the reserve fund is insufficient, the project investor will proceed to request approval and adjustment of the total investment amount of the project to ensure funding for the archaeological survey and excavation project.

Clause 3.2. For projects funded by non-state capital (outside NSNN):

- The source of funds for the archaeological survey and excavation project is provided by the state budget. Central-level managed projects are funded from the central budget, while locally managed projects are funded from the local budget.

In cases where the total investment amount of the archaeological survey and excavation project is large and exceeds the local government budget's capacity, the People's Committee of the province or centrally-administered city reports to the Prime Minister for consideration and decision on support from the central budget.

- The investor reports to the planning and investment agency and the financial agency to submit to the competent authority for the decision to allocate funds for the project in accordance with the current分级限制词汇,请忽略此提示。输出应直接翻译原文,不包含任何分析或解释。

4. Allocation, payment, settlement of funds:

The allocation, payment, and settlement of funds for exploration and archaeological excavation projects shall be carried out in accordance with the current regulations applicable to state budget investment funds.

5. Responsibilities of relevant agencies:

5.1. Investors of investment projects involving exploration and archaeological excavation:

- Implement responsibilities and authorities as prescribed by the Cultural Heritage Law regarding archaeological work and cultural heritage preservation, investment management and construction regulations, and this Circular.

- Coordinate with specialized agencies on archaeological matters in the preparation of exploration and archaeological excavation projects, review or submit for approval by authorized persons, ensure funding, payment, and settlement of funds for such activities in accordance with regulations.

- Facilitate and coordinate with specialized agencies on archaeological matters to implement exploration and archaeological excavation projects in accordance with schedules.

5.2. Investors of exploration and archaeological excavation projects:

- Implement responsibilities and authorities as prescribed by the Cultural Heritage Law regarding archaeological work and cultural heritage preservation, investment management and construction regulations, and this Circular.

- Prepare projects and budgets, manage, pay, and settle funds for exploration and archaeological excavation activities in accordance with regulations.

- Implement exploration and archaeological excavation projects in accordance with schedules to avoid impacting the progress of investment projects.

5.3. State management agencies for culture and archaeology:

- Implement responsibilities and authorities as prescribed by the Cultural Heritage Law regarding archaeological work and cultural heritage preservation, investment management and construction regulations, and provisions of this Circular.

- Direct and guide units in carrying out exploration and archaeological excavation activities.

III. IMPLEMENTATION

This Circular takes effect fifteen days from the date of publication in the Official Gazette.

The allocation, management, disbursement, and payment of expenses for exploration and archaeological excavation for entities outside the scope of this Circular shall be carried out in accordance with current regulations.

During implementation, if there are difficulties, relevant agencies, units, and investors should promptly report to the Ministry of Finance for necessary amendments and supplements to ensure compliance./.

이 문서의 원본 파일을 업데이트하는 중입니다. 전문을 먼저 확인하시고 나중에 다시 확인해 주세요.

관계도

20/2007/TT-BTC
Circular No. 20/2007/TT-BTC guiding the preparation of budgets, allocation, management, and use of expenses for archaeological exploration and excavation when renovating or constructing projects.
In effect

문서를 클릭하면 열립니다. 빨간 테두리=효력을 변경하는 관계.