Circular No. 71/2022/TT-BTC on the management and use of funds for the implementation of the Program to preserve and sustainably promote the value of Vietnam's cultural heritage from 2021 to 2025 and the Digitalization Program for Vietnam's Cultural Heritage from 2021 to 2030

CIRCULAR

Regulations on the management and use of state budget funds for implementing the Program to preserve and sustainably promote the value of Vietnam's cultural heritage from 2021 to 2025 and the Program to digitize Vietnam's cultural heritage from 2021 to 2030

On the basis of Law on State Budget June 25, 2015;

On the basis of and environmental conditions. June 29, 2001 and Law amending and supplementing certain articles of the Cultural Heritage Law June 18, 2009;

On the basis of Decree No. 98/2010/NĐ-CP September 21, 2010 of the Government detailing the implementation of certain provisions of the Cultural Heritage Law and the Law amending and supplementing certain articles of the Cultural Heritage Law;

On the basis of Decree No. 163/2016/NĐ-CP December 21, 2016 of the Government detailing the implementation of certain provisions of the State Budget Law;

On the basis of Decree No. 87/2017/ND-CP July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Decision No. 1230/QD-TTg July 15, 2021 of the Prime Minister approving the Program to preserve and sustainably promote the value of Vietnam's cultural heritage from 2021 to 2025 and Decision No. 2026/QD-TTg December 2, 2021 of the Prime Minister approving the Program to digitize Vietnam's cultural heritage from 2021 to 2030;

At the proposal of the Director of the Department of Administrative and Public Financial Affairs;

The Minister of Finance issues this Circular to regulate the management and use of state budget funds for implementing the Program to preserve and sustainably promote the value of Vietnam's cultural heritage from 2021 to 2025 and the Program to digitize Vietnam's cultural heritage from 2021 to 2030.

Article 1. Scope of Regulation

This Circular regulates the management and use of state budget funds for implementing the Program to preserve and sustainably promote the value of Vietnam's cultural heritage from 2021 to 2025 approved by Decision No. 1230/QD-TTg dated July 15, 2021 of the Prime Minister and the Program to digitize Vietnam's cultural heritage from 2021 to 2030 approved by Decision No. 2026/QD-TTg dated December 2, 2021 of the Prime Minister (hereinafter referred to collectively as the Program).

Article 2. Applicability

This Circular applies to agencies, units, organizations, and individuals related to the management and use of state budget funds for implementing the Programs.

Article 3. Source of Funding

1. State budget funds allocated according to the laws on state budget and the ability to balance the budget, including:

a) Central budget allocates funds for ministries, central agencies, and targets supplementary funding for localities to implement the tasks of the Program under the Ministry of Culture, Sports and Tourism's main responsibility, in coordination with central ministries, agencies, and provincial People's Committees organizing its implementation; at the same time, integrating it into national target programs with relevant contents;

For the Program to digitize Vietnam's cultural heritage from 2021 to 2030 approved by Decision No. 2026/QD-TTg dated December 2, 2021 of the Prime Minister: From 2021 to 2025, allocate within the funds for implementing the Program to preserve and sustainably promote the value of Vietnam's cultural heritage from 2021 to 2025, approved by Decision No. 1230/QD-TTg dated July 15, 2021 of the Prime Minister; from 2026 to 2030, allocate according to current regulations on state budget decentralization and ensure compatibility with the state budget balancing capacity during each period;

b) Local budgets proactively allocate funds to implement the Program's tasks under local leadership and those supported by the central budget as stipulated in point a of this Clause.

2. Revenue from activities using and promoting the value of cultural heritage as prescribed by law.

3. Sponsorship from enterprises, organizations, individuals, communities, and other lawful sources of funding.

Article 4. Preparation, Implementation, and Settlement of the State Budget

The preparation, implementation of the state budget, and settlement of funds for the Program shall be carried out in accordance with the laws on the state budget. This Circular provides additional guidance on the following points:

1. On the preparation and allocation of the state budget estimate

a) Based on the tasks of the Program, the situation of task implementation in the previous year, ministries, central agencies, and localities shall cooperate with the Ministry of Culture, Sports and Tourism to determine the tasks of the Program, the budget estimate for implementing these tasks from the central government budget, and submit them to the Ministry of Culture, Sports and Tourism for consolidation and review;

b) The Ministry of Culture, Sports and Tourism shall establish principles and criteria for allocating funds to implement the Program; consolidate and review the funding needs for implementing the Program from the central government budget of ministries, central agencies, and localities, along with explanatory bases, and include them in the consolidated report on the budget estimate of the Ministry of Culture, Sports and Tourism, which shall be submitted to the Ministry of Finance;

c) Based on the proposal of the Ministry of Culture, Sports and Tourism and the ability to balance the central government budget, the Ministry of Finance shall notify the total amount of funds for implementing the Program to the Ministry of Culture, Sports and Tourism;

d) Based on the notification of the Program's budget estimate issued by the Ministry of Finance and the annual principles and criteria for allocating funds, the Ministry of Culture, Sports and Tourism shall take the lead in formulating the plan for allocating the budget estimate to relevant ministries, central agencies, and localities, and submit it to the Ministry of Finance for consolidation into the plan for allocating the central government budget estimate to be reported to the Government for decision by the National Assembly;

đ) Based on the supplementary budget estimate with specific objectives from the central government budget, People's Committees at all levels shall submit to the People's Councils for decisions on the allocation and assignment of the budget estimate to related units in accordance with the content of each task under the Program assigned by the competent authority.

2. The operating expenses for implementing the Program from the state budget shall be settled in accordance with the provisions of the Law on the State Budget, the Accounting Law, and other guiding documents; recorded according to the current state budget classification.

Article 5. Common Content and Expenditure Levels of Programs

1. Expenditure on training and capacity building to improve the quality of human resources includes:

a) Organizing training courses, refresher courses, capacity building, and specialized training to enhance awareness, capabilities, professional knowledge, skills, and expertise for managers and personnel working in cultural heritage: Implemented in accordance with Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Ministry of Finance, guiding the preparation of the budget estimate, management, use, and settlement of funds allocated for training and capacity building for civil servants and public officials;

b) Compiling instructional materials and capacity building for professional activities: Implemented in accordance with Circular No. 76/2018/TT-BTC dated August 17, 2018, issued by the Ministry of Finance, guiding the content and expenditure levels for developing training programs and compiling textbooks for university education and vocational training;

c) Organizing competitions and professional activities to assess the quality of human resources in the field of cultural heritage: Criteria, standards, content, procedures, and economic-technical norms for organizing competitions shall be implemented in accordance with regulations set by the Minister of Culture, Sports and Tourism. The expenditure level shall be implemented in accordance with the regulations and standards set by authorized state agencies and actual expenditures within the approved budget estimate.

2. Expenditure on organizing scientific conferences, meetings, inspections, and evaluations of Program implementation: Implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance, regulating travel expenses and conference expenditure (hereinafter referred to as Circular No. 40/2017/TT-BTC), and Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015, issued by the Ministry of Finance and the Ministry of Science and Technology, guiding the establishment, allocation, and settlement of budgets for scientific and technological tasks using state funds (hereinafter referred to as Joint Circular No. 55/2015/TTLT-BTC-BKHCN).

3. Expenditure on organizing domestic conferences and seminars with international characteristics, welcoming foreign delegations to Vietnam: Implemented in accordance with Circular No. 71/2018/TT-BTC dated August 10, 2018, issued by the Ministry of Finance, regulating the reception of foreign visitors to work in Vietnam, the system of expenses for organizing international conferences and seminars in Vietnam, and the reception of domestic guests.

4. Expenditure on delegations attending international conferences and seminars, studying, researching, and exchanging experiences on cultural heritage abroad: Implemented in accordance with Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Ministry of Finance, regulating travel expenses for civil servants and public officials going on short-term missions abroad funded by the state budget.

5. Expenditure for the activities of specialized councils in the field of cultural heritage established by the competent authority to provide advice, review, or professional opinions or serve as a basis for determining tasks to be implemented and accepted under the Program: The expenditure level shall be implemented in accordance with Joint Circular No. 55/2015/TTLT-BTC-BKHCN regarding the costs of convening advisory councils to determine tasks and officially accept scientific and technological tasks.

Article 6. Content and expenditure levels of the Program for the conservation and sustainable enhancement of the value of Vietnam's cultural heritage for the period 2021-2025

1. Expenditure on publicity, introduction, and promotion of cultural heritage, including:

a) Exhibitions and introductions at domestic museums and some overseas Vietnamese museums and cultural centers: Criteria, standards, content, procedures, and economic-technical norms for exhibition preservation shall be carried out according to the regulations of the Minister of Culture, Sports, and Tourism. The expenditure level shall be based on the system, standards, and expenditure norms prescribed by competent state authorities.

b) Information dissemination through media, advertising, search applications; production of materials, cultural products related to cultural heritage, electronic publications, video clips, short films for introduction and promotion purposes; organization of reality TV programs, live broadcasts on digital platforms; establishment of special sections on the electronic information portal of the Ministry of Culture, Sports, and Tourism, local cultural management agencies. The expenditure level shall be in accordance with Clause 2, Article 4 of Circular No. 15/2022/TT-BTC dated March 4, 2022, issued by the Ministry of Finance, regulating the management and use of funds for the National Target Program on Socio-Economic Development of Ethnic Minority and Mountainous Areas for the period 2021-2030, Phase I: from 2021 to 2025 (hereinafter referred to as Circular No. 15/2022/TT-BTC) and economic-technical norms issued by the Ministry of Information and Communications.

c) Organization of festivals, performances of intangible cultural heritage both domestically and internationally, competitions, exhibitions on cultural heritage: Criteria, standards, content, procedures, and economic-technical norms for organizing festivals, performances of intangible cultural heritage, creative competitions, and exhibitions on cultural heritage shall be carried out according to the regulations of the Minister of Culture, Sports, and Tourism. The expenditure level shall be based on the system, standards, and expenditure norms prescribed by competent state authorities.

2. Expenditure on planning for the preservation, restoration, and recovery of heritage sites listed by the United Nations Educational, Scientific and Cultural Organization (UNESCO), and national special historical sites that have been classified: To be implemented in accordance with the Law on Planning, the Law on Cultural Heritage, and related guiding legal documents.

3. Expenditure on support for maintenance and repair within the scope of preventing deterioration and urgent restoration of national historical sites.

a) The Ministry of Culture, Sports, and Tourism shall be responsible for evaluating, deciding on the selection, and approving national historical sites within the scope of support of the Program to ensure they do not overlap with national historical sites in communes and villages supported under Project 6 - Conservation and Promotion of Traditional Cultural Values of Ethnic Minorities Linked to Tourism Development under the National Target Program on Socio-Economic Development of Ethnic Minority and Mountainous Areas for the period 2021-2030, Phase I from 2021 to 2025 approved by Decision No. 1719/QĐ-TTg dated October 14, 2021, of the Prime Minister. The budget for implementation shall be within the annual state budget allocation for the Program.

b) Management and settlement of expenses for maintenance and repair within the scope of preventing deterioration and urgent restoration of national historical sites shall be carried out in accordance with Circular No. 65/2021/TT-BTC dated July 29, 2021, issued by the Ministry of Finance, regarding the preparation of budgets, management, use, and settlement of maintenance and repair expenses for public assets.

4. Expenditure on implementing projects to renovate exhibition contents, upgrade equipment, and museum display systems (including: Maintenance and upkeep of exhibition systems and storage facilities of public museums; equipping, replacing equipment, upgrading displays of national-level museums, museums in key economic regions, areas with tourist attraction; maintenance and upkeep of exhibition systems and storage facilities for national treasures; inventorying, collecting rare antiquities, artifacts, and ancient objects):

Criteria, standards, content, procedures, and economic-technical norms for activities such as collection, research, preservation, exhibition, and enhancement of the value of cultural heritage by public museums shall be carried out according to the regulations of the Minister of Culture, Sports, and Tourism. The expenditure level shall be based on the system, standards, and expenditure norms prescribed by competent state authorities and laws on bidding.

5. Expenditure on implementing programs, projects, tasks, and plans to protect and enhance the value of intangible cultural heritage and valuable documentary heritage, including:

a) Preparation of reports on government commitments, including periodic National Reports, Status Reports on heritage programs and conventions of UNESCO on the protection of intangible cultural heritage and documentary heritage; development of proposals, projects, programs, and plans to protect and enhance the value of intangible cultural heritage and documentary heritage after being listed at the national and international (UNESCO) levels: To be carried out in accordance with Joint Circular No. 55/2015/TTLT-BTC-BKHCN on scientific reports serving research activities.

b) National census, compilation of lists of intangible cultural heritage and documentary heritage by administrative boundaries and ethnic groups: To be carried out in accordance with Circular No. 109/2016/TT-BTC dated June 30, 2016, issued by the Ministry of Finance, on the preparation of budgets, management, use, and settlement of expenses for conducting surveys and national censuses, and Circular No. 37/2022/TT-BTC dated June 22, 2022, issued by the Ministry of Finance, amending and supplementing Clause 9, Article 3, and Model No. 01 attached to Circular No. 109/2016/TT-BTC dated June 30, 2016, issued by the Ministry of Finance, on the preparation of budgets, management, use, and settlement of expenses for conducting surveys and national censuses.

c) Collecting, determining the list of intangible cultural heritage assets, national archives of particular importance that need to be preserved and their value promoted (including training on collecting, archiving heritage, interviewing, surveying, filming, photographing, mapping, scientific reports, presenting, exhibiting collection results, evaluating collection results): Implemented according to the provisions of Circular No. 40/2017/TT-BTC; for the activity of preparing scientific reports, it is implemented according to the provisions of Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

d) Preparing scientific files for intangible cultural heritage assets and archives with outstanding value or those at risk of disappearing and urgently needing protection to be listed in the National List of Intangible Cultural Heritage Assets, National Archives, World Heritage, prioritizing intangible cultural heritage assets and archives of border and island communities: Implemented according to the provisions of Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

đ) Supporting folk artists and outstanding artists holding intangible cultural heritage assets in directly disseminating, preserving, and teaching successors, participating in activities to protect and promote the value of intangible cultural heritage assets: Implemented according to the provisions of Clause 4, Article 34 of Circular No. 15/2022/TT-BTC.

e) Organizing classes to teach intangible cultural heritage assets within the community: Implemented according to the provisions of Clause 5, Article 34 of Circular No. 15/2022/TT-BTC.

6. Expenditure for implementing programs, projects, tasks to promote the application of science and technology in professional work and management in the field of museums, historical sites, intangible cultural heritage assets, and archives (exhibitions, explanations, preservation, restoration, practice, transmission): Implemented according to the provisions of Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

7. Expenditure for hiring ethnic language interpreters兼任导游或非翻译导游在田野调查、调查、考察收集实物、采访历史见证人以收集实物信息、展览和展示活动中的费用：根据财政部2016年6月30日第109/2016/TT-BTC号通知关于制定预算、管理和使用以及决算统计调查经费的规定执行。

Article 7. Contents and expenditure levels of the Vietnam Cultural Heritage Digitization Program for the period 2021-2030

1. The contents of expenditures for the implementation of the digitization program of cultural heritage assets shall be carried out in accordance with the provisions of Clauses 2, 3, 4, and 5 of Section III, Article 1 of Decision No. 2026/QĐ-TTg dated December 2, 2021 of the Prime Minister.

2. Expenditures for building, completing, and promulgating technical standards and norms regarding digital cultural heritage and applying technology in digitizing information, standardizing cultural heritage data in the national digital database: Implemented according to the provisions of Joint Circular No. 55/2015/TTLT-BTC-BKHCN and Circular No. 27/2020/TT-BTC dated April 17, 2020 of the Ministry of Finance guiding the management and use of funds for the construction of national standards and technical norms.

3. Agencies and units allocated funds to implement the task of digitizing cultural heritage assets shall base on the provisions of Decree No. 73/2019/NĐ-CP dated September 5, 2019 of the Government on managing investment in the application of information technology using state budget funds, government regulations on the application of information technology, management, connection, and sharing of digital data of state agencies, and guiding documents, economic and technical norms in the field of telecommunications to carry out. All expenditures must ensure the presence of contracts, invoices, and lawful and valid certificates and comply with the legal provisions on bidding.

Article 8. Effectiveness and Implementation

1. This Circular takes effect from January 8, 2023.

2. Annually, the Ministry of Culture, Sports and Tourism bases on the tasks of the Program and the implementation situation of the previous year, issues guidance documents on planning tasks, objectives, principles, criteria for allocating funds to implement tasks in the annual plan for central ministries, agencies, and localities to uniformly implement.

3. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, they shall be implemented according to the provisions of the amended, supplemented, or replacing documents.

4. For grants and contributions from domestic and foreign organizations and individuals that can be used according to this Circular, the provisions of the grantor, contributor (if any); in cases where there is no agreement on the content and level of expenditure, apply the content and level of expenditure prescribed in this Circular.

During implementation, any difficulties should be promptly reported to the Ministry of Finance for research and resolution./.