Gift-Giving and Business Culture in Vietnam: Where to Draw the Line on Legal Risk
In Vietnam, giving gifts or expressing gratitude to people who have provided support — on occasions such as holidays, Tet (Lunar New Year), or anniversaries — is a relatively common practice. From the standpoint of current law, however, gift-giving to civil servants or public officials always carries an inherent legal risk, and in certain circumstances may even give rise to criminal liability.
01 - The issue is not the “gift” itself, but its “purpose”
Under Vietnam's Penal Code, the offenses of bribe-giving and bribe-taking are established where the recipient holds official authority, receives money or a benefit, the purpose of that benefit is to serve the interest of the giver, and both parties are aware of its unlawful nature.
02 - Regulation of gifts and conflicts of interest under Vietnam's current anti-corruption framework
Since August 15, 2019, this area has been governed by the 2018 Anti-Corruption Law, together with Law No. 132/2025/QH15 dated December 10, 2025 (effective July 1, 2026) and Decree No. 59/2019/ND-CP, among other instruments. The most significant change is the abolition of the monetary threshold for gifts (the previous regime's VND 500,000 threshold has been removed).
03 - Between law and human sentiment
Consider one Japanese company's case: after completing the company's establishment, the president gave a modest gift of local sweets and a lucky charm to the responsible government official, along with a hand-embroidered cloth pouch made by his mother, who was over ninety years old. The key point is that a gift is not inherently unlawful — the risk arises when a gift is tied to a benefit or an expectation.
04 - When Tet gift-giving becomes a burden
In recent years, this gift-giving custom has increasingly become a burden for both givers and recipients.
05 - Risk management and compliance challenges in the accounting treatment of corporate gifts
With the tightening of the electronic invoice regime, companies now need robust documentation systems covering, among other things, management of input invoices, inventory and logistics management, and the issuance of output invoices (VAT declarations are required even for gifts given to customers).
A note from practice: does this gift carry any hidden expectation? Is there any intent to influence a decision? Does it ask the recipient to act contrary to their official duties? If the answer to all of these is clearly “no,” then it can genuinely be regarded as an act that values the relationship between people.