Regarding corporate criminal liability, Vietnamese law does not have specific provisions concerning the role of a corporate compliance program. This means that an effective corporate compliance program cannot be used directly to preclude corporate criminal liability or reduce sentence. This is different from other jurisdictions. That said, a corporate compliance program may still be useful under the Penal Code 2015 for the following reasons:
- a corporation may refer to the existence of a corporate compliance program as an evidence that the corporation does not instruct, guide or accept a criminal act committed by the relevant individuals within the corporation; and
- compliance program may be regarded as a mitigating factor under the Penal Code 2015 (e.g., a mean to prevent or mitigate the damages caused by a crime).