Corruption is a negative phenomenon appearing in many subjects of society. In Vietnam’s business sector, the most common form of corruption is bribery. Bribery to falsify business activities undermines development, and innovation reduces labor productivity and hinders the correct policies of the Government. In recent years, Vietnam’s economy has been developing rapidly. However, besides the economic development, Vietnam is facing many problems in business, such as bribery, which is considered an "inevitable" issue when doing business in Vietnam. Previous studies have focused on bribery in Vietnam. However, most researchers are concerned with the consequences of bribery, the effects of bribery on socio-economic, and the Government anti-corruption policy. There is no in-depth research to analyze the legal framework and clarify the situation in a narrow field such as bribery in business in Vietnam. Our study will evaluate Vietnam's regulations on anti-bribery in business and analyze the current practice of this problem, which focuses on clarifying the situation of enterprises bribing officials and assesses the extent of the act of bribery, thereby providing a general overview of bribery in business in Vietnam.