To enforce more rigorous control of cross-border advertising activities, the Vietnamese government issued Decree No. 70/2021/ND-CP dated July 20, 2021 (Decree 70), amending and supplementing provisions of Decree No. 181/2013/ND-CP dated November 14, 2013, elaborating on some articles of the Law on Advertising. Decree 70 will take effect on September 15, 2021. According to the Deputy Director of the Authority of Broadcasting and Electronic Information, Decree 70 will allow better control over cross-border advertisement on platforms such as Facebook or YouTube. To that end, Decree 70 stipulates new obligations for these providers while also consolidating executive authority over cross-border advertising activities under the Ministry of Information and Communications (MIC). Revised Obligations for Cross-Border Advertising Services Significantly, Decree 70 overhauls Article 13, which provides the definitions and obligations for cross-border advertising service providers. Accordingly, cross-border advertising services are explained as the utilization of websites hosted outside Vietnam to provide ads targeted at Vietnamese consumers and obtain revenue in Vietnam. Notably, Article 13 defines such websites as a “single or multi-website system … providing users with services for storage, provision, use, search, or exchange of information, sound or image sharing, forum creation, or live chat to supply advertising services.” This would effectively encompass many types of online environments, specifically social network sites, such as Facebook. In addition, more entities will be taxed on cross-border advertising revenue under Article 13, including not only service providers but also both domestic and overseas advertisers. Under Decree 70, cross-border advertising services must comply with Vietnam’s cybersecurity and intellectual property laws in addition to the Law on Advertising. Decree 70 requires foreign providers of cross-border advertising services to supply the MIC with direct contact information 15 days before commencing cross-border advertising activities in Vietnam. Domestic advertising service providers that cooperate with foreign entities to provide cross-border