Vietnam’s Cybersecurity Law was promulgated on June 12, 2018, and came into effect on January 1, 2019, with a majority of its provisions enforceable from the effective date. However, certain provisions of the law, including the very concerning data localization requirements, still awaited further guidance from implementing regulations. After more than three years of being drafted and submitted back and forth to the government for consideration and approval, Decree No. 53/2022/ND-CP to implement certain articles of the Cybersecurity Law (Decree 53) was finally promulgated on August 15, 2022, with an effective date of October 1, 2022. Key provisions of Decree 53 include the following. 1. Data localization requirements (Articles 26 & 27) Decree 53 retains most of the data localization requirements of the last accessible version of the draft decree dated August 21, 2019 (Draft Decree), clearly extends the scope of requirements to cover both domestic and foreign enterprises, adds regulations on force majeure events, and amends the timeline to implement data localization requirements for business facilitation. (i) Data subject to data localization: Data (information in the form of symbols, writing, numbers, images, sounds, or similar forms) which must be stored in Vietnam (“regulated data”) includes: Data on personal information of service users in Vietnam: Data used to identify an individual. Data generated by service users in Vietnam: Data reflecting the process of participating in, operating and/or using cyberspace by service users and information about network equipment and services used in order to connect with cyberspace in the territory of Vietnam. This includes the account name for use of services, duration of use of services, credit card information, email address, IP addresses for the latest login and logout, and registered telephone number attached to the account or data. Data on the relationships of service users in Vietnam: Data reflecting