Control and handling of corrupt acts in the private sector through accountability mechanism
Corruption in the non-state business sector happens when someone takes advantage of his/her position in his/her enterprise for the sake of his/her personal gains. In Vietnam, the 2015 Penal Code (revised in 2017) has broadened the scope of corrupt acts to include corruption occurred in the private sector. Specifically, persons with high positions and/or powers in a non-state enterprise or organization will be liable for the following criminal acts: embezzlement, receiving bribes, giving bribes and bribery brokerage. However, in order to effectively prevent and combat corruption in the private sector, holding persons committing corrupt acts liable is not sufficient enough.
Why comprehensive reform of the Penal Code is essential for Vietnam’s fight against corruption
Levels and types of corruption are increasing in Vietnam, and something needs to be done. This assessment is not only from external assessments but also from recent statements by government ministers reported in the media and from the voice of the citizens through several surveys.  See for instance Government Inspectorate and World Bank (2012) Corruption from the Perspective of Citizens, Firms and Public Officials. Results of Sociological Surveys. (Reference book). UKAid, UNDP and T&C Consulting. National Politics Publishing House. Hanoi. and UNDP, CECODES and VFF (2013) The Vietnam Provincial Governance and Public Administration Performance Index (PAPI): Measuring Citizens’ Expectations. Hanoi, Vietnam. Available at www.papi.vn .