Circular No. 05/2026/TT-BVHTTDL: Funding Norms for Drafting and Appraising Circulars at the Ministry of Culture, Sports and Tourism
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Based on:05/2026/TT-BVHTTDL - Government Official Gazette
This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.
Circular No. 05/2026/TT-BVHTTDL, issued by the Ministry of Culture, Sports and Tourism on March 31, 2026 and effective the same day, provides implementation guidance for Decree No. 289/2025/ND-CP on special mechanisms and policies for lawmaking breakthroughs, adopted under National Assembly Resolution No. 197/2025/QH15. The Circular mainly sets lump sum funding norms for the ministry's own internal work of drafting, appraising, signing off, and issuing circulars and joint circulars, for example a maximum of VND 350 million per circular, split by percentage across drafting (80 percent), appraisal (12 percent), and other tasks (8 percent). It also assigns approval authority for budget estimates and outlines the settlement process for state budget funds used in lawmaking activities. This is an internal administrative and budgeting document governing how the Ministry of Culture, Sports and Tourism funds its own legal drafting process. It does not impose tax, accounting, invoicing, labor, customs, or investment obligations on businesses, household businesses, or individuals, so it has no direct impact on companies or accounting professionals.
Scope and subjects of application
This Circular provides guidance on implementing certain provisions of Decree No. 289/2025/ND-CP dated November 6, 2025, which guides the implementation of National Assembly Resolution No. 197/2025/QH15 on special mechanisms and policies creating breakthroughs in lawmaking and law enforcement. Its scope covers the list of tasks and lump sum funding norms for drafting and appraising circulars and joint circulars under the authority of the Ministry of Culture, Sports and Tourism; the preparation, management, use, payment, and settlement of budget estimates; and the authority to decide spending content, hire experts, and engage consulting organizations.
Subjects of application include units under the Ministry assigned to lead the drafting of legal normative documents, the Legal Affairs Department acting as the lead appraisal unit, and other units, organizations, and individuals involved in preparing budget estimates and using state funds for lawmaking activities.
Lump sum funding norms
The maximum spending for drafting, appraising, and issuing one circular is VND 350 million, allocated as follows:
- Drafting (lead drafting unit): 80 percent, equivalent to VND 280 million
- Appraisal (lead appraisal unit): 12 percent, equivalent to VND 42 million
- Other activities including budget consolidation and appraisal, submission for signature, approval and issuance, technical review, and dissemination: 8 percent, equivalent to VND 28 million
For joint circulars, the maximum is also VND 350 million, but an additional 30 percent (VND 105 million) is allocated for coordination activities among the joint agencies. The drafting share is reduced to 50 percent (VND 175 million), while the appraisal share stays at 12 percent.
For amending or repealing documents:
- Amending provisions of 2 or more circulars: 100 percent of the norm for one corresponding circular applies
- Amending provisions of 1 circular: 60 percent of the norm applies
- Partial or full repeal of a circular: 30 percent of the norm applies
Budget preparation, management, and settlement
Each year, the lead drafting unit prepares a budget estimate based on the approved lawmaking program and the funding norms set out in Decree No. 289/2025/ND-CP and Appendices I and II of this Circular. Approval and adjustment authority over estimates rests with the Directors General for Departments, or the Chief of the Ministry Office for other divisions and the Ministry Office itself.
The lead drafting unit is responsible for paying appraisal costs to the lead appraisal unit, paying direct costs to coordinating units under the approved estimate, and preparing payment and settlement dossiers under Clauses 3 and 4, Article 7 of Decree No. 289/2025/ND-CP.
Authority over spending content and hiring experts
The head of the lead drafting unit decides and adjusts specific spending content and rates for each task in proportion to its complexity, without exceeding the maximum lump sum norm.
The head of the lead drafting unit or the lead appraisal unit decides the criteria for hiring experts and consulting organizations under Appendix VIII of Decree No. 289/2025/ND-CP, as well as remuneration levels and cooperation methods (ordering, task assignment, or other methods) consistent with procurement law.
Organizing appraisal
Appraisal of circulars and joint circulars follows Article 40 of Decree No. 78/2025/ND-CP (as amended by Decree No. 187/2025/ND-CP), either through an Appraisal Council established by decision of the Minister, or through self appraisal via a meeting or written opinions. Appraisal funding is allocated on a lump sum basis tied to the completed product, the appraisal report.
Effective date
The Circular takes effect from March 31, 2026. The Chief of the Ministry Office, the Director of the Planning and Finance Department, the Director of the Legal Affairs Department, heads of units under the Ministry, and related units, organizations, and individuals are responsible for implementation.
Editorial note: This is an internal administrative document setting state budget spending norms for how the Ministry of Culture, Sports and Tourism drafts its own circulars. It does not create new obligations or rights for businesses, household businesses, accountants, or investors, so it falls outside RegHub's coverage.