What happened
On April 30, 2026, the Vietnamese government issued Decree No. 142/2026/ND-CP (effective May 1, 2026), the first detailed implementing regulation under Vietnam's Law on Artificial Intelligence No. 134/2025/QH15. The decree operationalises the law's risk-based classification system (high-, medium-, and low-risk AI systems), specifying the factors used to determine risk classification — including potential impact on life, safety, and fundamental rights. High-risk AI systems are subject to strict governance requirements including mandatory transparency measures and incident reporting. An official list of high-risk AI systems is still pending from the prime minister. The decree was first widely analysed in English-language legal commentary published June 5, 2026.
Why it matters
Decree 142 transforms Vietnam's AI Law from a framework statute into an operational compliance obligation. Any organisation deploying AI systems in Vietnam — or providing AI services to Vietnamese users — must now assess their systems against the risk-classification criteria. High-risk designation triggers governance, transparency, and incident-reporting duties. Vietnam is a significant and fast-growing AI market in Southeast Asia, and this decree is its first enforceable AI-specific regulatory instrument.
Action needed
Organisations operating AI systems in Vietnam should conduct a risk classification review against Decree 142's criteria now. Monitor the prime minister's forthcoming official list of designated high-risk AI systems. Build governance frameworks (transparency documentation, incident reporting channels) for any system likely to be classified high-risk.