Decree No. 96/2009/ND-CP on the Handling of Buried or Sunken Assets Found or Discovered on Land, Islands, and Waters of Vietnam

DECREE

Regarding the handling of buried or sunken property discovered or found

on mainland, islands, and waters of Vietnam

________________

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Based on the Civil Code dated June 14, 2005;

Based on the Maritime Code dated June 14, 2005;

Based on the Law on Cultural Heritage dated June 29, 2001;

Pursuant to the Law on Management and Use of State Property dated June 3, 2008;

Considering the proposal of the Minister of Finance,

DECREE:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Decree stipulates the handling of buried or sunken property discovered or found on the mainland, islands, and waters of the Socialist Republic of Vietnam over which it has sovereignty, sovereign rights, and jurisdiction, where at the time of discovery or finding, there is no owner or the owner cannot be identified according to the law.

2. Buried or sunken property not within the territorial sea under the sovereignty and jurisdiction of states but discovered or found by organizations or individuals of Vietnam shall be handled in accordance with the provisions of international treaties on the handling of buried or sunken property to which Vietnam is a party; if the international treaty to which Vietnam is a party does not provide for the handling of buried or sunken property, this Decree's provisions shall apply.

Article 2. Applicability

1. Organizations or individuals who discover or find buried or sunken property.  

2. State agencies authorized to handle buried or sunken property discovered or found.

3. Other parties related to the handling of buried or sunken property discovered or found.

Article 3. Explanation of Terms

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

Discovering buried or sunken property means that organizations or individuals have information, documents, or evidence about buried or sunken property that has not been excavated or salvaged.

Finding buried or sunken property means that organizations or individuals excavate or salvage buried or sunken property pursuant to tasks assigned by state agencies authorized to handle such matters.

Randomly finding buried or sunken property means that organizations or individuals do not have information, documents, or evidence related to buried or sunken property but find the property during their daily activities or production processes.

Article 4. Principles of Handling

1. When organizations or individuals discover buried or sunken property, they are responsible for protecting it, maintaining its original condition, and promptly and fully reporting relevant information to the authorized state agency as provided for in Article 5 of this Decree; they may not excavate or salvage the property themselves. In cases where organizations or individuals randomly find buried or sunken property, they must immediately report and hand over the property to the authorized state agency as provided for in Articles 5 and 9 of this Decree.

2. The reception, processing of information; decisions on handling buried or sunken property found shall be carried out by the authorized state agency in accordance with this Decree and relevant laws.

3. The handling of buried or sunken property discovered or found shall be conducted openly and in accordance with the prescribed procedures set forth in this Decree.

4. Buried or sunken property found that is historical-cultural relics, national treasures, antiquities, ancient artifacts, or assets in the field of national defense and security shall belong to the State; organizations or individuals discovering or randomly finding such property shall be rewarded as provided for in Article 16 of this Decree.

5. If buried or sunken property found is not a historical-cultural relic, national treasure, antiquity, ancient artifact, or asset in the field of national defense and security, and is discovered by organizations or individuals, the discovering organization or individual shall be rewarded as provided for in Article 16 of this Decree; in cases where organizations or individuals randomly find such property, they shall enjoy the full or partial value of the property as provided for in Article 17 of this Decree.

6. Organizations or individuals who discover or randomly find buried or sunken property, if they fail to report or hand over the found property or excavate or salvage the property themselves, shall not be entitled to the benefits provided for in Articles 16 and 17 of this Decree and shall be subject to administrative penalties or criminal liability as provided for by law.

Chapter II

RECEIVING AND PROCESSING INFORMATION AND ORGANIZING SURVEYS, EXCAVATIONS, AND SALVAGES OF BURIED OR SUNKEN PROPERTY

Article 5. Receiving and Processing Information on Buried and Sunken Assets

1. Organizations and individuals who discover buried or sunken assets shall be responsible for protecting, maintaining the original condition, and promptly and fully reporting relevant information to the competent state agencies as follows:

a) The nearest military agency to the buried or sunken asset located within a military area;

b) The People's Committee of the commune, ward, town, or the nearest public security agency to the buried asset not located within a military area.

c) The Maritime Port Office or the People's Committee of the commune, ward, town, district, city, or provincial town nearest to the sunken asset not located within a military area.

Organizations and individuals who discover buried or sunken assets shall be responsible for the information they report.

2. State agencies receiving the information shall be responsible for:

a) Preparing a record with signatures from representatives of the organizations or individuals who reported the information and representatives of the agency receiving the information; the organization or individual reporting the information shall retain a copy as a basis for resolving future rights;

b) Verifying the accuracy of the received information;

c) Reporting in writing to the People's Committee of the province or centrally-administered municipality where the state agency receiving the information is headquartered;

d) Organizing the demarcation and protection of the original condition of the area containing the buried or sunken asset; in cases where the sunken asset is in offshore waters, the People's Committee of the province or centrally-administered municipality (hereinafter referred to as the Provincial People's Committee) shall coordinate with national defense and security agencies and maritime management agencies to implement this.

Specifically, for sunken assets in internal waters or territorial seas, within seven days from the date of receipt of the report of a sunken asset, the state agency receiving the information shall be responsible for reporting to the Vietnam Maritime Administration or the Provincial People's Committee to announce three consecutive times via central or local mass media to locate the owner of the asset.

3. Provincial People's Committees shall be responsible for:

a) Directing local functional agencies or coordinating with related agencies to organize the demarcation and protection of the original condition of the area containing the buried or sunken asset;

b) Reporting to the agencies specified in Clauses 1, 2, and 3 of Article 6 of this Decree to decide on the establishment of exploration plans, excavation and salvage plans for buried or sunken assets;

c) In cases where the buried or sunken asset does not fall within their jurisdiction, they shall notify the Provincial People's Committee where the buried or sunken asset is located.

Article 6. Authority to Assign and Approve Exploration Plans; Excavation and Salvage Plans for Buried and Sunken Assets    

The assignment to organizations and individuals to establish exploration plans, excavation and salvage plans, and the approval of such plans for buried and sunken assets shall be decided by the following state agencies:

1. The Ministry of Culture, Sports and Tourism, for buried or sunken assets that are historical-cultural relics, national treasures, antiquities, or antiques.

2. The Ministry of National Defense, for buried or sunken assets within the defense and national security sector and those within military areas.

3. The Ministry of Transport, for sunken assets obstructing maritime activities, posing dangers to marine resources; threatening human life and health or causing environmental pollution. Specifically, for sunken assets posing dangers to maritime activities, the Maritime Port Office shall be responsible for developing a salvage plan to be submitted to the Vietnam Maritime Administration for approval; in cases where the sunken asset poses dangers to maritime activities and is a submerged cultural heritage or related to national defense and security, before the Vietnam Maritime Administration approves the salvage plan, it must obtain the opinion of the Ministry of Culture, Sports and Tourism or the Ministry of National Defense.

4. The Provincial People's Committee where the buried or sunken asset is located, for assets not falling under the scope specified in Clauses 1, 2, and 3 of this Article.

Article 7. Contents of the exploration plan, excavation and salvage plan for buried or sunken assets

1. The exploration plan for buried or sunken assets shall include the following main contents:

a) Location of buried or sunken assets;

b) Expected start and end times;

c) Exploration means and methods;

d) Safety measures during the exploration process;

đ) Handing over the results of the exploration to the competent state agency;

e) Measures to prevent environmental pollution; fire prevention and explosion control;

g) Budget estimate for exploration costs;

h) Conditions for selecting organizations or individuals to organize excavation and salvage (if necessary).

2. The excavation and salvage plan for buried or sunken assets shall include the following main contents:

a) Basis for organizing excavation and salvage;

b) Results of implementing the exploration plan for buried or sunken assets (if applicable);

c) Location of buried or sunken assets;

d) Expected start and end times;

đ) Excavation and salvage means and methods;

e) Safety measures during the excavation and salvage process;

g) Preservation measures for buried or sunken assets found after excavation and salvage;

h) Handing over buried or sunken assets found to the competent state agency;

i) Measures to prevent environmental pollution; fire prevention and explosion control;

k) Insurance measures for organizations or individuals participating in excavation and salvage;

l) Anticipated results after excavation and salvage;

m) Budget estimate for excavation and salvage costs;

n) Conditions for selecting organizations or individuals to organize excavation and salvage (if necessary).

3. Depending on specific circumstances, the establishment and decision-making of the exploration plan; the establishment and decision-making of the excavation and salvage plan for buried or sunken assets may be carried out independently or concurrently.

Article 8. Organization of exploration, excavation, and salvage of buried or sunken assets

1. Vietnamese organizations or individuals, or foreign organizations or individuals, organizing the exploration, excavation, and salvage of buried or sunken assets must ensure the following conditions:

a) Having the function of exploring, excavating, and salvaging assets as prescribed by law;

b) Having experience in the activities of exploring, excavating, and salvaging assets;

c) Having a team of staff and equipment that meet the requirements of the exploration, excavation, and salvage activities, commensurate with the scale of the approved exploration, excavation, and salvage plans by the competent state agency.

2. In cases where the exploration, excavation, and salvage of assets are historical and cultural relics, national treasures, antiquities, assets in the field of national defense and security, and assets within military zones, foreign organizations or individuals may participate in cooperation but must have the lead of Vietnamese agencies or organizations for each exploration, excavation, and salvage project.

3. The competent state agency specified in Article 6 of this Decree decides to entrust organizations or individuals meeting the conditions stipulated in Clause 1 of this Article to organize the exploration, excavation, and salvage of buried or sunken assets through tender selection procedures as prescribed by the law on bidding; prioritizing Vietnamese organizations or individuals to carry out the salvage of sunken assets in Vietnam's internal waters and territorial seas according to Article 201 of the Maritime Code 2005. In cases where the salvage plan for sunken assets poses a danger to maritime activities and is approved by the Vietnam Maritime Administration, the Port Maritime Office will organize the salvage of assets according to the approved plan.

4. The exploration, excavation, and salvage of buried or sunken assets must be carried out strictly in accordance with the approved plan by the competent state agency.

If it is necessary to adjust the approved plan during the exploration, excavation, and salvage of buried or sunken assets, the competent state agency that approved the plan shall decide to adjust the plan.

Chapter III

HANDLING OF BURIED OR SUNKEN ASSETS FOUND

Article 9. Acceptance, management, and preservation of buried or sunken property found

1. Organizations or individuals who randomly find buried or sunken property, or organizations or individuals who organize excavation or recovery of buried or sunken property shall be responsible for managing the found property and transferring it to state agencies specified in Clauses 2 and 3 of this Article for preservation until disposal according to the decision of competent state authorities.

2. In cases where there are sufficient grounds to determine the type of buried or sunken property found, the organizations or individuals specified in Clause 1 of this Article shall transfer the property to the following agencies or units for acceptance and preservation:

a) Provincial museum, for historical and cultural relics, national treasures, antiquities, and antiques that are buried or sunken property;

b) Provincial Military Command, for property buried or sunken in the field of national defense and security, and within military areas;

c) The nearest maritime port authority, for sunken property obstructing or posing danger to maritime activities, marine resources; threatening human life and health or causing environmental pollution;

d) Department of Finance, for buried or sunken property not falling under the provisions of points a, b, and c of this clause.

3. In cases where there are insufficient grounds to determine the type of buried or sunken property found, the Department of Finance shall directly accept and preserve such property. If the buried or sunken property found is small in quantity and has low value (estimated below VND 1 billion), the Department of Finance may delegate the acceptance and preservation of the property to the financial agency at the district level.

4. Agencies and units with the responsibility to accept and preserve property as stipulated in Clauses 2 and 3 of this Article may hire organizations with the function of preserving property.

Article 10. Determination of Ownership of Buried or Sunken Property Found

1. The Department of Finance shall be responsible for compiling a list of property and quantities according to each type of buried or sunken property found; leading and coordinating with relevant agencies to appraise the property; determining the owner of the buried or sunken property found according to the provisions of Clause 2 of this Article.

2. The determination of ownership of buried or sunken property found shall be carried out in accordance with Articles 187 and 239 of the Civil Code, except in special cases requiring national security guarantees and state secrets, which shall be implemented in accordance with laws on protecting state secrets. If the property has no owner or the owner cannot be determined, the property shall be established as state-owned according to Article 240 of the Civil Code and disposed of according to this Decree.

Article 11. Disposal Plan for Buried or Sunken Property Found

1. Agencies or units accepting and preserving buried or sunken property found as stipulated in Clauses 2 and 3 of Article 9 of this Decree shall formulate a disposal plan for buried or sunken property found according to the following principles:

a) Return to the rightful owner if the owner can be identified;

b) Transfer to state agencies with the function of retaining and managing the following types of property:

- Historical and cultural relics;

- National treasures;

- Antiquities and antiques that are unique items or have special value in culture, science, and history as prescribed by laws on cultural heritage;

- Property in the field of national defense and security.

c) Destroy property that must be destroyed according to the law;

d) Sell through public auction according to the law for property not covered by points a, b, and c of this clause;

đ) Return to the organization or individual who found the buried or sunken property in the case stipulated in point a of Clause 1 of Article 17 of this Decree.

2. The state agency approving the investigation plan, excavation plan, and recovery plan of buried or sunken property as stipulated in Article 6 of this Decree shall also be the state agency with the authority to approve the disposal plan for buried or sunken property found.

Article 12. Returning buried or sunken property found to its rightful owner

1. In cases where the rightful owner of the buried or sunken property found can be identified, the agency or unit receiving and preserving the property as stipulated in Clauses 2 and 3 of Article 9 of this Decree shall organize the return of the property to the rightful owner according to the decision approving the plan for handling the buried or sunken property found by the competent state authority.

2. The return of the property must be recorded in a record; the rightful owner of the property must pay reasonable expenses related to searching, surveying, excavating, salvaging, preserving, and identifying the owner of the property.

3. In cases where the buried or sunken property found cannot be identified with a rightful owner or the rightful owner renounces ownership over the property or does not pay the related expenses as prescribed in Clause 2 of this Article, the found property will be established as the State's property according to the provisions of the law and handled according to the provisions of this Decree.

Article 13. Transfer of Buried or Sunken Property Found

1. Transfer to the state agency responsible for managing cultural heritage for the following types of buried or sunken property found:

a) Historical and cultural relics;

b) National treasures;

c) Unique objects or artifacts of special value in terms of culture, science, and history as prescribed by the law on cultural heritage.

2. Transfer to the military agency for buried or sunken property found within the defense and national security domain.

3. The transfer of buried or sunken property found shall be carried out by the agency or unit receiving and preserving the property as stipulated in Clauses 2 and 3 of Article 9 of this Decree according to the provisions of the law on management and use of state property.

Article 14. Destruction of Buried or Sunken Property Found

1. The agency or unit receiving and preserving the property as stipulated in Clauses 2 and 3 of Article 9 of this Decree shall take the lead and coordinate with relevant agencies to destroy the property specified in Point c, Clause 1 of Article 11 of this Decree according to the provisions of the law.

2. The destruction of the property must be recorded in a record including the main contents as follows:

a) Basis for destroying the property;

b) Time and location of destroying the property;

c) Participants in the destruction of the property;

d) Type and quantity of property being destroyed;

đ) Form of property destruction;

e) Other related contents.

Article 15. Sale of Buried or Sunken Property Found

1. The sale of buried or sunken property found as specified in Point d, Clause 1 of Article 11 of this Decree shall be carried out according to the provisions of the law on auctioning property.

2. Organizations or individuals purchasing buried or sunken property found that are artifacts or antiques when exporting them abroad must have permission from the competent state authority according to the provisions of the law.

3. In cases where the buried or sunken property found that are artifacts or antiques are auctioned abroad, it shall be carried out as follows:

a) The Prime Minister decides on the auctioning of artifacts or antiques abroad;

b) The Ministry of Culture, Sports and Tourism issues export permits for artifacts or antiques auctioned abroad according to the provisions of the law;

c) Export procedures for artifacts or antiques shall be carried out according to the provisions of the law;

d) The agency or unit receiving and preserving the property as stipulated in Clauses 2 and 3 of Article 9 of this Decree selects a domestic or foreign organization with the function of auctioning to entrust the auctioning of the property, submitting to the approval of the competent state authority as stipulated in Clause 2 of Article 11 of this Decree; ensuring the principle of efficiency and economy; prioritizing selection of organizations with the function of auctioning that meet the following conditions:

- Having international experience in the field of auctioning similar assets.

- Having an effective plan for organizing auctions;

- Having a low percentage (%) of auctioning costs;

- Having a feasible plan for handling situations where artifacts or antiques exported abroad are unsold (commitment to repurchase, bear transportation costs for unsold artifacts or antiques back to Vietnam, etc.)

In cases where multiple organizations with the function of auctioning register to participate, the selection of the organization with the function of auctioning shall be carried out through bidding according to the provisions of the law.

e) Entrusted Auction Contract:

The entrusted auction contract must be established in accordance with the provisions of Vietnamese and international laws; in cases where Vietnamese law does not provide or differs from international law, international law shall apply; there must be specific commitments to bind the responsibilities of the parties involved; there must be provisions for dispute resolution. The entrusted tasks include packaging, transporting from Vietnam to abroad, transporting from storage to the auction site, insuring the items taken for auction, storing the asset abroad, promoting, organizing the auction, and handling the asset in case of unsold items.

The agency assigned the task of signing the Entrusted Auction Contract is responsible for the content of the Contract; if necessary, opinions of the Ministry of Culture, Sports and Tourism, the Ministry of Finance, and the Ministry of Justice may be sought before signing the Contract.

f) Auction Costs:

Auction costs (auction commission) are allocated as a percentage (%) of the total amount received from the auction of the property, including:

- Packaging costs, transportation costs from Vietnam to abroad, transportation costs from storage to the auction site;

- Insurance costs for items taken for auction;

- Rental costs for warehouses to store items abroad;

- Taxes, fees, and charges in Vietnam and abroad (if applicable);

- Publicity and promotion costs; costs for organizing the auction;

- Dispute resolution costs (if any); other costs related to transportation and auctioning abroad.

The percentage (%) of auction costs shall be agreed upon by the parties signing the Entrusted Auction Contract based on reference to the auction costs (auction commission) of previously conducted auctions.

Chapter IV

FINANCIAL HANDLING OF BURIED OR SUNKEN PROPERTY

Article 16. Awarding Prizes

1. Organizations and individuals shall be awarded prizes in the following cases:

a) Randomly discovering and turning over buried or sunken property that is historical and cultural relics, national treasures, antiquities, ancient artifacts, or assets within the defense and national security sector;

b) Discovering and providing accurate information about buried or sunken property that has been found.

2. The amount of prize money for each specific case shall be as follows:

a) In the case where organizations or individuals randomly discover and turn over buried or sunken property that is historical and cultural relics, national treasures, antiquities, ancient artifacts, or assets within the defense and national security sector, the amount of prize money shall be calculated using a progressive reduction method, specifically as follows:

- For the value of the property up to 10 million VND, the award ratio is 30%;

- For the value of the property above 10 million VND to 100 million VND, the award ratio is 15%;

- For the value of the property above 100 million VND to 1 billion VND, the award ratio is 7%;

- For the value of the property above 1 billion VND to 10 billion VND, the award ratio is 1%;

- For the value of the property above 10 billion VND, the award ratio is 0.5%;

The value of the property for calculating the prize money shall be determined after deducting expenses as stipulated in Article 18 of this Decree.

b) In the case where organizations or individuals discover and provide accurate information about buried or sunken property that has been found and is historical and cultural relics, national treasures, antiquities, ancient artifacts, or assets within the defense and national security sector, the amount of prize money shall be 50% of the corresponding award levels specified in point a of this clause.

c) In the case where organizations or individuals discover and provide accurate information about buried or sunken property that has been found but is not historical and cultural relics, national treasures, antiquities, ancient artifacts, or assets within the defense and national security sector, the amount of prize money shall be 30% of the corresponding award levels specified in point a of this clause.

3. The specific amount of prize money shall be decided by the Minister of Culture, Sports and Tourism (for property found that is historical and cultural relics, national treasures, antiquities, ancient artifacts), the Minister of Defense (for property found within the defense and national security sector), and the Chairman of the People's Committee of the province (for other found property), with a maximum not exceeding 200 million VND per prize package.

4. In cases where there are multiple organizations or individuals eligible for prize money and the discovered property has special value, the authorities with jurisdiction as stipulated in Clause 3 of this Article shall submit to the Prime Minister for determination of the prize amount.

5. The Ministry of Finance shall guide the establishment of a Valuation Council to determine the value of buried or sunken property that has been found as the basis for awarding prizes according to the provisions of this Article.

In cases where the value of buried or sunken property that has been found cannot be determined, the competent authority with jurisdiction as stipulated in Clause 3 of this Article shall decide on the specific amount of prize money, with a maximum not exceeding 200 million VND. Special cases shall be decided by the Prime Minister.

Article 17. Payment for the value of discovered property to organizations and individuals

1. Organizations and individuals who, during their daily life or production activities, accidentally discover buried or submerged property that is not historical-cultural relics, national treasures, antiquities, ancient artifacts, or property related to national defense and security shall be entitled to enjoy the full or partial value of the discovered property as follows:

a) If the property's value reaches ten months of the minimum wage stipulated by the State (at the time of discovery and submission of the property), after deducting reasonable expenses related to the discovery, then it shall be handled according to the provisions of point đ clause 1 Article 11 of this Decree;

b) If the property's value exceeds ten months of the minimum wage stipulated by the State (at the time of discovery and submission of the property), after deducting reasonable expenses related to the discovery, the organization or individual discovering the property shall be entitled to the value equivalent to ten months of the minimum wage and fifty percent of the value exceeding ten months of the minimum wage stipulated by the State, with the remaining value belonging to the State.

2. The competent state agency specified in clause 2 Article 11 of this Decree shall decide the amount of entitlement for organizations and individuals who accidentally discover buried or submerged property.

3. In cases where organizations or individuals discover or find buried or submerged property without reporting or submitting it to the competent state agency specified in Articles 5 and 9 of this Decree, they shall not be rewarded, shall not be rewarded based on the value of the discovered property, and shall be subject to handling according to the provisions of clause 6 Article 4 of this Decree.

4. Organizations and individuals who are rewarded according to the provisions of Article 16 of this Decree shall not be entitled to the full or partial value of the property as provided in this Article; organizations and individuals who are entitled to the full or partial value of the property as provided in this Article shall not be entitled to rewards according to the provisions of Article 16 of this Decree.

Article 18. Expenses

Expenses related to the exploration, excavation, salvage, and processing of buried or submerged property include:

1. Expenses for exploration, excavation, salvage, and appraisal of buried or submerged property. In cases where the expenses for exploring, excavating, and salvaging buried or submerged property according to the approved plan are calculated in kind, the state agency authorized to approve the plan for excavating and salvaging buried or submerged property shall decide the payment in kind.

2. Expenses for transporting and preserving the discovered property until a decision on its disposal is made by the competent state agency.

3. Expenses for processing the property (expenses for notifying the owner, transferring the property, destroying the property, valuing the property, and auctioning the property).

4. Taxes, fees, and charges (if applicable).

5. Other reasonable expenses related to the matter.

In cases where organizations or individuals accidentally discover and submit buried or submerged property, they shall be reimbursed for transportation and preservation expenses according to the regulations.

Article 19. Source of funds

The source of funds for paying the expenses specified in Articles 16, 17, and 18 of this Decree is as follows:

1. For buried or submerged property that is returned to its rightful owner, the property owner shall be responsible for paying the related expenses according to the provisions of clause 2 Article 12 of this Decree.

2. For buried or submerged property transferred to state agencies with the function of retaining and managing, the agency entrusted with retaining and managing the property shall be responsible for paying the related expenses from the state budget or legitimate sources according to the law.

3. For buried or submerged property that is destroyed, the state budget shall cover the cost; if the buried or submerged property is processed by a certain level of government, the budget of that level shall cover the cost.

4. For buried or submerged property that is sold, the expenses shall be covered from the proceeds of selling the buried or submerged property. If the proceeds from selling the buried or submerged property are insufficient to cover the expenses, the state budget shall cover the shortfall according to current laws on the state budget.

5. For submerged property posing dangers to maritime activities, after salvaging and auctioning the property, if the proceeds are insufficient to cover the costs and the owner is unable to pay or the owner cannot be identified, the shortfall shall be covered from the maritime safety fee; if the costs of salvaging the submerged property exceed the capacity of the maritime safety fee revenue, the state budget shall provide additional funding.

6. For buried or submerged property that does not meet the conditions for excavation or salvage, the local budget where the property is located shall be responsible for ensuring the funds to protect the property.

Article 20. Management of Revenue Sources

All proceeds from the sale of buried or submerged assets found shall be paid into the state budget after deducting the expenses specified in Articles 16, 17, and 18 of this Decree, in accordance with the laws on the state budget.

Article 21. Guidelines for Payment of Expenses, Rewards, and Value of Assets to Randomly Finding Organizations and Individuals

The Ministry of Finance shall provide guidelines for the payment of expenses, rewards, and value of assets to randomly finding organizations and individuals as stipulated in Clause 2 of Article 12, Articles 16, 17, and 18 of this Decree.

Chapter V

IMPLEMENTATION

Article 22. Handling of Antiquities Found Before the Effective Date of This Decree

For antiquities that were buried or submerged and found before the effective date of this Decree, if they have been decided on handling measures by competent state authorities or contracts have been signed according to the law, such decisions and contracts shall be implemented, not applying the provisions of this Decree.

Article 23. Responsibility for Implementation

1. Agencies, units, organizations, and individuals related to the management and handling of buried or submerged assets shall fulfill their responsibilities in accordance with the provisions of this Decree.

2. The agency entrusted with managing, preserving, and storing found buried or submerged assets shall be responsible for:

a) Managing and storing found buried or submerged assets in accordance with the law;

b) Fully maintaining asset files of found buried or submerged assets in accordance with prescribed regulations;

c) Maintaining a record of assets.

3. The agency entrusted with handling found buried or submerged assets shall report in writing the results of handling to the state agency that approved the handling plan and the financial agency at the same level after completing the asset handling process.

4. Provincial People's Committees shall have the responsibility:

a) Directing and urging agencies and units under its jurisdiction to implement this Decree;

b) Cooperating with the Ministries of Finance, Culture, Sports and Tourism, and Defense to implement this Decree; promptly addressing or reporting difficulties encountered during implementation to the competent authority for resolution;

c) Deciding or reporting to the competent state authority to decide within its authority on the handling plans for found buried or submerged assets.

5. Ministries, ministerial-level agencies, and other central agencies within their respective duties and powers shall cooperate with the Ministry of Finance to manage the state's handling of buried or submerged assets.

6. The Ministry of Planning and Investment shall provide guidelines for tendering as stipulated in Clause 3 of Article 8 and Point c of Clause 3 of Article 15 of this Decree.

7. The Ministry of Finance shall take the lead and coordinate with relevant agencies and provincial People's Committees to guide and inspect the implementation of this Decree.

Article 24. Effective Date

1. This Decree takes effect from December 15, 2009.

2. Abolish the provisions on handling buried or submerged assets in the following documents:

a) Article 53, Article 54 of Decree No. 92/2002/NĐ-CP dated November 11, 2002, detailing the implementation of certain articles of the Cultural Heritage Law;

b) Articles 12, 13, 14, 16, and 23 of Decree No. 86/2005/NĐ-CP dated July 8, 2005, on the management and protection of underwater cultural heritage.

3. Matters concerning the handling of sunken assets in internal waters and territorial seas not covered by this Decree shall be carried out in accordance with the provisions of Decree No. 18/2006/NĐ-CP dated February 10, 2006, on the handling of sunken assets in the sea.

4. The ministers, heads of ministerial-level agencies, heads of government agencies, chairpersons of provincial people's committees under the central government shall be responsible for implementing this Decree./.