Abstract

As of May 2025, Tây Ninh Province has 09 nationally recognized intangible cultural heritages. With the recognized cultural values, the province has implemented various activities to incorporate them into tourism services. However, the exploitation of these heritages has not been very effective, such as the failure to properly assess the values to be utilized, the lack of optimal exploitation methods, and limitations in integrating these cultural values with other tourism products of the province. For a long time, Tây Ninh has been developing spiritual tourism products, which are considered a strength of the province. Therefore, researching the integration of intangible cultural heritage values into the development of spiritual tourism products in Tây Ninh is necessary to bring more experiences to tourists visiting the province. This study discusses the current state of exploitation and proposes recommendations to promote the values of intangible cultural heritage in developing spiritual tourism products in Tây Ninh Province. This study employed a qualitative approach, with data collected and analyzed through interviews. Survey methods using questionnaires and interviews targeting tourists will be explored in future research.