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According to Article 2 of Resolution No.
26-2026-NQCP on Mechanisms, 

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Special policies to perform the task of
taking samples, DNA testing of martyr's 

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seashells and DNA testing of martyr's relatives' samples. 

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1. Content and norms for
sampling martyr's seashells. 

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A. Expense content, including renting
tents, tarpaulins, tools, sampling 

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materials, tools, preservation
materials, temporary sample storage, transportation, 

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hand over samples to DNA testing units,
hire workers, purchase supplies, and 

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ensure equipment for excavation,
exhumation, and repair of sample 

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shells after taking samples, 

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update information into the database
according to regulations, reasonable expenditures. 

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Other directly related validities
include purchase of a ureter in case of 

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damage due to excavation for sample collection. 

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B. The maximum spending level is
6 million VND per sample. 

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C. Payment shall be made in accordance
with the law on the state budget based 

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on actual records and not exceeding the
maximum permitted expenditure specified 

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in point B of this clause. 

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2. Maximum expenditure for DNA testing
of martyr's seashell samples and DNA 

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testing of martyr's relatives' samples. 

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A. Allowing the application of a maximum
expenditure level for DNA testing of 

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martyr's seashell samples of 14,102,000
VND per sample and for DNA testing of 

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martyr's relatives' samples of
3,480,331 VND per sample. 

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B. Payment shall be made in accordance
with the law on the state budget based 

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on actual records and not exceeding the
maximum permitted expenditure specified 

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in point A of this clause. 

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For martyr's seashell samples and
martyr's relative samples that have been 

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received but have not been DNA tested,
it is allowed to apply the provisions of 

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Clause 2 of this Article to carry out
DNA testing and pay expenses according to regulations. 

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For martyr's sea remains samples and
martyr's relatives' samples that have 

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been DNA tested but have not been paid,
it is allowed to apply a maximum 

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spending level of 4,685,000 VND
per sample for settlement. 

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Appraisal units prepare payment request
dossiers based on valid invoices and 

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documents and are certified by the
managing agency, send them to the 

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Ministry of Home Affairs for
consideration and settlement according to regulations. 

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Payment is made according to actual
records and does not exceed the maximum allowed expenditure.