Forms of receipt of religious donations or grants for relic sites and festivities in Vietnam

Forms of receipt of religious donations or grants for relic sites and festivities in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. What are religious donations or grants for relic sites and festivities? 

According to Clause 1, Article 3 of Circular 04/2023/TT-BTC, religious donations or grants for relic sites and festivities encompass items given, gifted, donated or granted by entities or persons for use in the task of protection and promotion of value of relics and festivities in the following forms:

- Monetary items (expressed in Vietnamese dong or foreign currency), including cash (or physical money), or electronically transferred money;

- Security instruments, precious metals or jewels permitted by the State Bank of Vietnam.

2. Forms of receipt of religious donations or grants for relic sites and festivities in Vietnam

Forms of receipt of religious donations or grants for relic sites and festivities include:

(1) Apply for a deposit account to be opened at a State Treasury or a commercial bank to record transactions involving receipt, management and use of religious donations or grants in the form of bank transfer or electronic payment.

(2) Receiving cash, banknotes or physical money:

Appoint a person to receive and fully register received sums.

Received banknotes or physical money contained in offering or donation boxes (if any) shall be counted, checked and recorded in total.

Banknotes or physical money given in the places other than permissible ones, or not in conformity with the civilized lifestyle rules of relic sites shall be collected for counting or put in the donation boxes for counting as prescribed above.

Temporarily available cash sums after being received for use by relic sites and festivities shall be deposited into accounts opened at State Treasuries or commercial banks to ensure that they are in the safe and transparent custody.

(3)  Receiving security instruments: Create the register of security instruments, sums shown thereon and issuing entities.

Entities or persons that are the owners or authorized custodians or operators of relic sites shall be responsible for management and use of security instruments, including payment made before or on due dates, depending on managerial requirements and aspirations of donators or givers (if any).

(4) Receiving precious metals or jewels:

Create the register of precious metals, jewels and information about their respective values provided by donating or giving entities or persons.

Entities or persons that are the owners or authorized custodians or operators of relic sites shall be responsible for management and use of precious metals or jewels, involving the act of putting them up for auction; selling them to commercial banks; keeping or displaying them at relic sites, depending on managerial requirements and aspirations of donators or givers (if any).

(Article 9 of Circular 04/2023/TT-BTC)

3.  Types and purposes of expenditures for organizing festivals and protection and promotion of value of relic sites in Vietnam

3.1. Types and purposes of expenditures for organizing festivals in Vietnam

According to Clause 1, Article 7 of Circular 04/2023/TT-BTC, expenditures shall be meant for:

- PR, communication and advertising activities;

- Installation, placement of instruction signs; decoration; sound and lighting systems used for attracting visitors to come to join and discover festivals;

- Restoration and performance of traditional rituals; application of science and technology advances to organization of festivals;

- Organization of entertainment, recreational, cultural, art and sports activities, conferences, seminars and events providing information about the cultural values ​​of each festival;

- Security, health, food safety, hygiene, environmental protection, fire prevention and control at festival venues;

- Stationery supplies, printing, photocopying of materials, electricity, water, telephone bills, postal charges, internet bills, guest reception, front desk, utilization of technical utilities, rental of venues, equipment, event staff and other rental;

- Remunerations paid to members of Festival Organizing Committees and persons appointed by the Festival Organizing Committee to participate in festivities;

- Scented incense, worship flowers, offerings, lamps; charity and humanitarian activities; others that may vary depending on the current development of each festival.

3.2. Types or purposes of expenditure for protection and promotion of value of relic sites in Vietnam

Clauses 1 and 2, Article 15 of Circular 04/2023/TT-BTC stipulates the types or purposes of expenditure on protection and promotion of value of relic sites in Vietnam as follows:

(1) Recurrent expenditures, including:

- Wages, salary allowances and salary-based contributions for people working under the regime of labor contracts, working contracts at relic sites;

- Remunerations for persons appointed to look after or participate in activities at relic sites that are not covered in point a of this clause;

- Payments for public services, office supplies, information, communications, conferences, travel fees, professional expenses, guest reception, welcome expenses, rental expenses; expenses for purchasing and repairing facilities intended for professional work;

- Other expenditures prescribed by law.

(2) Specific expenditures, including:

- PR, communication and advertising activities;

- Installation, placement of instruction signs; decoration; sound and lighting systems used for attracting visitors to come to join and discover relic sites;

- Security, health, food safety, hygiene, environmental protection, fire prevention and control, natural disaster or epidemic control;

- Regular maintenance and repair of relic sites; renovation and restoration of relic sites (in the absence or lack of the state budget’s funding;

- Regular maintenance and repair; renovation, upgradation and building of new ancillary works on the perimeter of the relic site, including working houses, guest houses, canteens, kitchens, toilets, internal roads, electricity lines, water supply and drainage systems, parking lots, perimeter fences or walls, and other similar works defined in law;

- Application of science, technology and digital technology advances for better experience of visitors, tourists and researchers;

- Planting and care of flowers and ornamental plants on the perimeter of the relic site;

- Transfer of property rights according to the provisions of civil law; property auction; hiring of valuation of precious metals and jewels; hiring of assessment of objects that are allowed to be bought, sold, exchanged or donated in accordance with law;

- Scented incense, worship flowers, offerings, lamps;

- Charity and humanitarian activities;

- Others that may vary depending on the actual state of each relic site and the payee who is the owner or the person authorized to manage or operate the relic site.

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