The Vietnamese tourism sector is currently regulated by the Tourism Ordinance (No 11/1999/PL-UBTVQH10), which deals with protection, exploitation, use and development of tourism resources, tourism promotion, tourists and the tourism businesses, international co-operation in tourism, state administration of tourism and provision for violation. This ordinance is supported by a host of other related legislation, notably Decision 45/CP of June 1993 on the Management, Renovation and Development of the Tourist Industry and Decision 09/CP on the Organisation and Management of Tourism Enterprises. However, given the shortcomings of existing legislation - particularly in providing for the protection of tourism-related natural resources and controlling the operations of tourist businesses - a new and comprehensive Tourism Law is currently being drawn up for approval. This law will focus on tourism development planning, the classification of tours and resorts and the regulation of tourism enterprises. It will also address the issues of co-operation between the tourism sector and other industries where the exploitation and management of tourism-related natural resources is concerned.

The Việt Nam National Administration of Tourism (VNAT) is the government agency assigned with responsibility for exercising state management of tourism operations and activities throughout country. Previously a ministry-level agency in its own right, it was subsumed into the Ministry of Culture, Sports and Tourism (MCST) in 2007 as part of a government drive to reduce the number of ministry-level agencies. However, it still bears responsibility for controlling planning, public relations and personnel training, conducting research and instructing and inspecting the implementation of policies and other regulations in the tourism sector.

The national infrastructure for tourism comprises tour companies, hotels and guest houses, tourist transportation companies, tourism training schools and a range of other related service agencies. Whilst these include state-owned, private, joint venture and 100 per cent foreign-owned companies, much of the sector remains under the control of state-owned enterprises.