Over the past period of time, a large number of cultural resources have been digitized. During the utilization of these resources, the industry has found that the extent to which they are used often depends on whether they have detailed annotations. Annotation involves many research areas in the field of Information and Communication Technology (ICT) such as computer vision, natural language processing and big data. Annotated resources are more easily retrievable, can be better incorporated into knowledge graphs, and are more comprehensible to machines, thus resulting in higher usage rates. Therefore, annotating cultural data is a prerequisite for its full utilization. The Recommendation aims to standardize the annotation of cultural data, ensuring that it is conducted in a manner that is both efficient and accurate. By establishing clear procedure and requirements, the document seeks to promote data exchange and enhance the overall utility of cultural data in various applications, and provide users with a better experience of using cultural data.