Fraud and Employee Embezzlement in Vietnam 2026: How Much a Foreign Company Can Recover, Articles 174, 175 and 353 of the Penal Code, the Criminal Complaint, Account Freezes and Enforcement After Judgment
A supplier took the deposit and vanished; the accountant has been paying her relatives' companies for years. How much a US or other foreign company can recover under Vietnamese law in 2026: the three questions that decide recovery in the first weeks, the civil-or-criminal test the police apply, which Penal Code article fits (174 fraud, 175 abuse of trust, 353 embezzlement, which reaches private companies), limitation periods, filing the complaint after the 2025 police reorganisation, freezing and compensation inside the criminal case, enforcement for five years after judgment, apostilled US documents, the absence of a US-Vietnam extradition or legal assistance treaty, and the Penal Code revision before the National Assembly.