Cultural heritage provided for in this Law includes intangible and tangible cultural heritages, which are spiritual and material products having historical, cultural or scientific value and handed down from generation to generation in the Socialist Republic of Vietnam.

 This Law provides for activities of protecting and promoting the values of cultural heritages; defines the rights and obligations of organizations and individuals towards the cultural heritages in the Socialist Republic of Vietnam.

 This Law applies to Vietnamese organizations and individuals, foreign organizations and individuals and overseas Vietnamese that operate in Vietnam. In cases where an international treaty, which Vietnam has signed or acceded to, contains provisions different from those of this Law, the provisions of such international treaty shall apply.

For further details, Please see a reference translation at   http://moj.gov.vn/vbpq/en/lists/vn%20bn%20php%20lut/view_detail.aspx?itemid=9469