Since the issuance last October of Decree No. 71/2022/ND-CP (“Decree 71”), the differentiation of film vs. non-film content has become increasingly important for pay-TV service providers in Vietnam, because they are subject to completely different licensing requirements. With the effectiveness of Decree 71 on January 1, 2023, overseas providers of over-the-top (OTT) pay-TV services, including video on demand (VOD) content, to Vietnamese users are subject to licensing requirements and the establishment of a local presence in Vietnam. Meanwhile, the new Cinema Law promulgated on June 15, 2022, and its guiding Decree No. 131/2022/ND-CP dated December 31, 2022—both of which also took effect on January 1, 2023—do not impose any licensing requirements on film disseminators. Although there are ambiguities in Decree 71’s wording, the Ministry of Information and Communication (MIC) and the Authority for Broadcasting and Electronic Information (ABEI) under the MIC have confirmed orally in a closed industry meeting, without written confirmation, that for VOD film-only content, OTT pay-TV service providers are exempted from the licensing requirements of Decree 71 and are instead subject to regulations of the Cinema Law. This is why film vs. non-film content has become critical in shaping the business models of overseas pay-TV service providers. In this article, we provide an overview of the current regulations and draft regulations with regard to the classification/rating of film content under the regulations of the Cinema Law and its sub-laws, and the classification/rating of non-film content under the regulations of Decree 71. Film Classification/Rating Under the Cinema Law, “films” are defined to include feature films, documentaries, cartoons, and films of combined genres. The law explicitly provides that “films” do not include recorded products for disseminating news, art shows, video games, recorded products that show the activities of one or more people and describe events and situations,