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Decree 330/2026/ND-CP: What Businesses Should Do to Manage Personal Data Risks

Decree 330/2026/ND-CP, effective from 19 August 2026, sets out specific administrative violations, penalties and remedial measures in the areas of cybersecurity and personal data protection. For businesses, this marks a shift from simply having policies in place to demonstrating effective controls and evidence of compliance.

Which businesses should pay attention?

Decree 330 has a broad scope of application, covering private enterprises, joint stock companies, limited liability companies, partnerships and their dependent units, as well as various other organizations and foreign entities falling within its scope.

In practice, organizations should conduct an immediate review if they engage in:

  • Large-scale recruitment and workforce management.
  • Direct retail, digital marketing, and customer relationship management (CRM).
  • Cloud computing services or Software-as-a-Service (SaaS) platforms.
  • Cross-border transfers of personal data (via overseas servers, parent entities, or international partners).

Compliance obligations vary based on the specific business activities, data categories handled, and processing practices of each entity.

01 – Human Resources: Employee Data

Recruitment and employee records contain significant amounts of personal data and are often shared with recruitment agencies, payroll providers, insurers and other service providers. Businesses should review the legal basis for processing, purposes of use, access rights and the responsibilities of relevant parties. Certain violations in recruitment and employee management may be subject to fines of VND 50–70 million.

02 – Sales & Marketing: Collecting and Using Personal Data

Businesses should review the source of customer data, the purposes for which it is used, how consent is recorded and whether data is shared with third parties. Notably, Decree 330 provides for fines of VND 30–50 million for establishing a default mechanism whereby data subjects are deemed to have consented to the processing of personal data.

03 – Information Technology: Is Personal Data Being Transferred Overseas?

The use of cloud platforms, Software as a Service solutions and international technology platforms requires businesses to understand where personal data is stored, accessed and transferred. Where cross-border transfers of personal data are involved, businesses should review the applicable requirements concerning impact assessment documentation and other related obligations.

For certain serious violations, fines may reach 1%–5% of the total revenue generated in Vietnam in the preceding financial year.

01 – Map data flows: Review the personal data lifecycle – collection → storage → use → sharing → transfer → deletion/destruction — and identify who has access to the data.

02 – Review the legal basis: Assess the legal basis for data processing, mechanisms for recording consent and agreements with data processors or third parties.

03 – Review impact assessment documentation: Determine whether the business is required to prepare a Personal Data Processing Impact Assessment (DPIA) and/or a Cross-Border Personal Data Transfer Impact Assessment.

04 – Prepare an incident response plan: Establish procedures for detecting, responding to, documenting and reporting data breaches. For cases subject to the notification requirements, businesses should note the 72-hour deadline from the time the violation is detected.

Disclaimer: This article is for general information purposes only and does not constitute legal advice for any specific case.

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NGUYEN DIEP QUYNH NHU

SENIOR MANAGER – ACCOUNTING & TAX SERVICES

Work experience: More than 10 years of experience in accounting and tax services for many Vietnamese and FDI companies.

Professional area: Accounting, Tax, Payroll.

Education: CA Vietnam, Master of Finance & Banking – University of Finance & Marketing, Ho Chi Minh City; Bachelor of Corporate Finance – University of Economics – Ho Chi Minh City.

Phone: +84 973 537 189

Email: nhu.ndq@ezaacountancy.com

TRAN THI LANH

SENIOR MANAGER – AUDIT & ASSURANCE

Work experience: More than 10 years.
Professional areas: Audit, Internal Audit & Due Diligence.
Education: CPA (Vietnam), ACCA (UK), Bachelor Degree from the National Economics University.

Phone: +84 973 649 262

Email: lanh.thi.tran@ktcvietnam.com

VO TUAN ANH

SENIOR MANAGER – AUDIT & ADVISORY SERVICES

Mr. Tuan Anh is a Senior Manager in our Audit and Advisory Services department, with over fifteen (15) years of experience at international audit firms such as BDO and Nexia. He has been involved in numerous advisories, financial due diligence for various local and foreign small and medium-sized enterprises (SMEs), including Golden Healthcare, Cereus, P.A.C.C, and Genfive. Tuan Anh holds a Bachelor’s degree in Accounting from the University of Economics Ho Chi Minh City and is currently pursuing a Master’s degree in Accounting at the Ho Chi Minh City University of Technology. He is a Certified Public Accountant of Vietnam (Vietnam CPA) and also holds a Tax Agent Certificate issued by the Vietnamese Ministry of Finance

 

Phone:

Email: anhtuanvo@ktcvietnam.com

NGUYỄN TRỌNG KHIÊM

SENIOR CONSULTING MANAGER

Khiem is a senior manager of our successful advisory department which has more than fifteen (15) years of experience; involved in various projects for small and medium Vietnamese and foreign enterprises such as MVillage, DI Central, MOL, ACMV, Intellect, Sydney Dental, Seco Tools, Capital Marketing, … Khiem gained his B.Sc in Accounting from University of East Anglia and Master of International Business with Finance from London South Bank University (United Kingdom). Khiem has knowledge in many aspects of the business environment in Vietnam from internal to external point of views after various years of working in industries in finance and account managements with Thien Viet securities and Food & Beverage industries, prior to joining KTC.

 

Phone:

Email: khiem.trong.nguyen@ktcvietnam.com

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Thanks you for your interest in our company – Russell Bedford KTC

We will contact you by phone and email as soon as possible to provide more information about our company.

VU HIEN PHUONG

DIRECTOR OF ACCOUNTING SERVICES

Phuong has been in charge of accounting services of Russell Bedford KTC since 2012. At RBK, Phuong is generally responsible for the quality of accounting services for clients, especially foreign-invested clients who require financial statements for the parent company abroad.

Phuong has extensive experience in performing and supervising accounting services for companies such as TAO Bangkok, Vestegaards Frandsen, ENDO, Don Viet, Ninh Binh Textile.

Phuong received a master’s degree in finance and accounting in Australia and will complete her Vietnamese state-level accountant certificate in 2015.

Phone:

Email: phuong.hien.vu@ktvietnam.com

ms Đo Thuy Linh

ĐO THUY LINH

PARTNER

Ms. Linh has many years of experience working for international organizations such as World Bank, Asian Development Bank, United Nations Development Program, Coca-Cola, ABB, Ha Tay Beverage Factory, Hilton group… Ms. Linh has many years of experience in the audit and corporate consulting department of Ernst & Young Vietnam as an auditor.

Before joining RBK, she was a director of an international consulting firm. Linh is the co-author of the books on accounting “VN GAAP and VN GAAS, Convergence to International Accounting and Auditing Principles” and “VAS, intent and purpose contrasted to IAS” published in 2003 and 2005. Ms. Linh graduated with a master’s degree in finance and accounting from Gothenberg University (Sweden) and holds a certificate of state auditor (VACPA).

Phone: +84 904 225 592

Email: linh.thuy.do@ktcvietnam.com

MsHoangThanhTam

HOANG THANH TAM

DIRECTOR – AUDIT & CONSULTING SERVICE

Tam started working at KTC SCS since graduating from university and gradually became one of the key employees of the company with the position of audit manager of the Company’s audit department. At KTC, Tam participates in many projects including consulting, training, auditing domestic and foreign enterprises, sponsored projects.

Tam holds a certificate of state auditor (CPA Vietnam) and will complete the British Association of Auditors certificate in 2015.

Phone: +84 986 223 470

Email: tam.thanh.hoang@ktcvietnam.com

LE HONG THIEN

DIRECTOR OF TAX SERVICES AND ACCOUNTING

Working experience: nearly 20 years Chief Accountant of FDIs and Vietnam companies
Areas of expertise: accounting, due diligence, tax review
Education: Bachelor of Accounting from University of Economics, Certificate of Chief Accountant, CPA Vietnam.

Phone: +84 909 272 991

Email: thien.hong.le@ktcvietnam.com

VU THANH TAM

DIRECTOR OF CONSULTING SERVICES

Work experience: Nexia, Mazars and Financial Manager for foreign company

Areas of expertise: audit, due diligence, consulting

Education: CPA (Vietnam), ACCA (UK) and MBA (Columbia Southern University) Chief Accountant, CPA Vietnam

Phone: +84 908 380 388

Email: tam.thanh.vu@ktcvietnam.com

THAI THI VAN ANH

PARTNER

Ms. Thai Van Anh (FCCA, CPA Vietnam) is the Managing Partner of our Ho Chi Minh City Office and Legal Representative of Russell Bedford KTC. Before joining RBK as in charge of Ho Chi Minh City office, Van Anh has got a vast experience in Europe with PricewaterhouseCoopers UK at Glasgow Office of which she is in charge of various clients and integrated audit (Sarbanes – Oxley) for unlisted and listed clients in various industries, including manufacturing, hospitality, trading companies, law partnership. Van Anh also has tax and auditing experience in Vietnam, Laos and Cambodia with Ernst & Young Vietnam.

Van Anh also has an extensive experience from working for different industries at Financial Controller positions with Vine Group – Quality Hospitality, Viet Dang Company Limited and ACG International Vietnam Company Limited & Australian International School Saigon Company Limited.

Van Anh is a board member and inspection member of Vietnam Association of Certified Practising Auditors (VACPA). Van Anh is a fellow member of the Association of Chartered Certified Accountants (ACCA) England. She also possesses the Certification of Chief Accountant from the Ministry of Finance of Vietnam and also a trainer for ICAEW, ACCA and professional bodies in Vietnam (VACPA, VAA). She also is a reputable trainer of many professional courses such as Financial Statements Analysis, Internal Audit, Internal Controls for various corporations.

Phone: +84 974 589 163

Email: van.anh.thai@ktcvietnam.com

PHAM DUY HUNG

EXECUTIVE DIRECTOR – PARTNER

Mr. Hung has eighteen (18) years of experience in accounting and auditing for a wide range of foreign corporations, NGOs and projects.

Mr. Hung has a deep understanding of Vietnamese and international accounting and auditing standards, public accounting standards, laws and tax laws in the world. Mr. Hung holds a master’s degree in finance and accounting from Monash University (Australia), holds an Australian practicing accountant’s degree and a Vietnamese State Auditor (VACPA).

Phone: +84 9 12 112 988

Email: hung.duy.pham@ktcvietnam.com

HOÀNG THANH TÂM

DIRECTOR – AUDIT & CONSULTING SERVICES

Tam started working at KTC SCS since graduating from university and gradually became one of the key employees of the company with the position of audit manager of the Company’s audit department. At KTC, Tam participates in many projects including consulting, training, auditing domestic and foreign enterprises, sponsored projects.

Tam holds a certificate of state auditor (CPA Vietnam) and will complete the British Association of Auditors certificate in 2015.

Phone: +84 986 223 470

Email: tam.thanh.hoang@ktcvietnam.com