Under the Penal Code 2015, only a commercial legal person commits a crime listed in Article 76 of the Code could be subject to criminal liability. The table below lists out these crimes and the main penalties which may apply to them. Notably, the list does not include bribery and accounting frauds which usually happen to companies in Vietnam. The list is compiled by Ha Kieu Anh and Ha Thanh Phuc, legal trainees at Venture North Law Limited.