The recognition of religious organizations in Vietnam can be divided into two periods, before and after the Ordinance on Belief and religion 2004:

          + Before the Ordinance on Belief and Religion issue, some religious organizations have been recognized by decision of the state bodies and authorities in central, provinces and cities under central authority, such as : the Vietnamese Confederation of Evangelical Churches (Northern Region) in 1958, the Vietnamese Episcopal Council (1980), the Vietnamese of Buddhist Association  (1981), the Ho Chi Minh city Muslim community representatives (1993), The Ante-Creation (Cao đài Tiên Thiên) Church (1995), the Bright-Verity Way (Cao đài Minh Chơn Đạo) Church(1996), the Cao đài Dazzling Bright (Chiếu Minh Long Châu) Church (1996), Cao Dai Church Missionary (1996), the Cao đài Missionary (Truyền giáo) Church (1996), the Cao đài Church of Tây Ninh Province (1997), the Cao đài Correct Path (Ban Chỉnh đạo) Church (1997), the Hoa Hao Buddhism Representative (1999), the Cao đài Verity (Chơn lý) Church (2000), and the Cao đài Prayer at the Three-Door Temple Gate (Cầu Kho Tam Quan) Church (2000) the Vietnamese Confederation of Evangelical Churches(Southern Region)(2001)

In "On the registration and accreditation activities of religious organizations" published in the Journal of Religion No 3 on March 2009, Mr. Nguyen Cao Thanh wrote "However, the religious organization was recognized by State, there are cases where the text is clearly recognized as legal person with the Cao Dai organization, but also there are not directly speech as the Buddhist Church of Vietnam, but everyone also understand recognition the organization that recognizes the legal person. Particularly, the Vietnam Episcopal Council in 1980, the State has approved the mobilization and organization of the establishment." Through document review and recognition of religious organizations showed no consistency in the decision of the State agencies in the Cao Dai organizations. There is a discrepancy, 7 organizations recognized before 1999 a decision on the "recognition of legal status", while the 2 organizations recognized 2000 a decision on the "recognition of the organization and activities" as the Cao đài Verity Church and the Cao đài Prayer at the Three-Door Temple Church ; with other religious organizations also have a similar situation, the Vietnamese Confederation of Evangelical Churches (Southern region) is "recognized legal status" in 2001, the representatives Hoa Hao Buddhism (now It’s the Executive Board) adopted the "organized and operated" in 1999 ...

 Since the implementation of Ordinance on Belief and religion, the issuance of a decision of the competent state recognized religious organization which shall comply with the unified model on the "recognition of religious organizations ".

           The problem is that the state agencies recognize the religious organizations both before and after the Ordinance on Belief and religion. It has also acknowledged the legal person status of religious organizations under civil law and religious organizations which are recognized sort? "Clearly, the issue of religious legal status closely related to the administration and religious properties as well as other benefits of economic, social and cultural ... of religions. In many cases, two sides of the above issues also play a role in other laws, such as the Civil Law. In many countries, many law have not talked to "religion person status" while recognizing the religious organization. "(Prof – Ph.D Do Quang Hung," The recognition of religious organizations-comparative approach: case of Vietnam. "Scientific Conference: Religion and the rule in Southeast Asia. Ha Noi on September 2006).

The problem raises, let's find out a number of provisions in the legal documents of Vietnam related to this area to discuss the legal status of religious organizations which have been recognized and are operating in accordance with legal regulations 

Legal on religion: First, the religious organizations recognized under the procedures in Ordinance on belief and religion and guiding Decree before the Ordinance issues. They comply with the legal regulations on religious activities.

Decree No. 26/1999/ND-CP on April 19th, 1999 and other religious activities

 Article 8.1. Religious organizations have principles, objectives and action orientation, organizational structure consistent with the law which allowed by the Prime Minister as protected by law.

Ordinance on Belief and religion

Article 3. 3. Religious organizations denotes people who have the same dogmas, rites, religious practice and operate in the same organization which be recognized by the State.

Article 16.1. Organization that will be recognized as a religious organization has to meet following conditions:

a) Being an organization of people shareing the same religious belief, doctrine, canon law and rites are not contrary to the fine custom and habits and the interest of the nation. b) Having a charter, statutes depicting the goal, objectives and action orientation that are related to the nation and not contrary to the provisions of law c) Having its religious activity registered and conducted on a stable condition. d) Having a lawful office, organization and representative. đ) having an appellation not duplicating that of any other religious organization that has been recognized by the competent State authority.

Decree No. 22/2005/ND-CP dated on March 1th 2005 on guidance for implementation of a number of Articles of Ordinance on Belief and Religion

Article 6. Sign in religious activities

1. To be religious activities, organizations shall send dossiers of registration to the state agency authorized Clause 3 of this Article. 

3. Competence to register:

a).The Government Committee for Religious grants registration to religious organizations in many provinces and cities under central authority. b) The State managementof religious affairs at the provincial level have signed up the scope of activities in a province or city under central authority.

Article 8. Recognition of religious organizations

1. Organizations registered religious activities which send form application to the State agencies competent to Clause 2 of Article 16 of the Ordinance on belief and religion.

3. Time limit for reply:

a). Within 90 days of receipt of a due form application, the Prime Minister shall consider and make a decision to recognize the religious organization prescribed in Point a, Clause 2 of Article 16 of the Ordinance on belief and religion, in case of non-recognition, a reply must be in writing with clearly stated reason.

b). Within 60 days of receipt of a due form application , the Chairman of provincial People's Committee  shall consider and make a decision to the recognize religious organizations specified in Point b, Clause 2 of Article 16 of the Ordinance on belief and religion, in case of non-recognitation, a reply must be in writing with clearly stated reason. Thus, the provisions of the law on religious terms refers only recognized religious organizations and legal organizations (the State agency competent recognition) are operating in accordance with laws and are protected by law, but has no specific provisions on legal status of religious organizations to be recognized.

Civil Law in 2005: In the provisions on legal status can refer to the following:

Article 84.  the legal person status

An organization is recognized as legal status if they meet the following conditions:

1. Being established legally;

2. Having a tightly organized structure;

3. Having a property independent with other individuals, organizations and self-responsibility by such properties;

4. Behalf to enter into legal relations independently.

Article 85. Establishment of legal person status: it is established under the initiative of individuals, organizations or agencies as decided by the competent State.

Article 100. The type of legal person status

1. State agencies, armed forces units;

2. Political organizations, socio-political organizations;

3. Economic organizations;

4. Political organizations, socio-professional organizations, social organizations, social organizations-professional;

5. Social funds, charity funds;

6. Other organizations that meet the conditions specified in Article 84 of this Law.

Article 100 did not "religious organizations" in the type of legal status. Clause 6 of this Article has mentioned the "other organizations that meet the conditions specified in Article 84 of this Law." For religious organizations recognized under religious law is a legal erson status under the provisions of the Civil Law, to consult some other law related issues of organizational assets religious organizations.

Legislation on land:

+ Land Law 2003: Some provisions in the Land Law relating to the management and use of the property which is land rights and assets attached to the land of religious organizations:

Article 33. Allocated land without collection of land use

State allocates land without collection of land use in the following cases: Community of citizens using agricultural land, the religious foundation using non-agricultural land in Article 99 of this Law

Article 99. Land is used by religious organizations 

1. Land of the religious organizations including land use of temples, mosques, shrines, churches, monasteries, training schools of religion, headquarters of religious organizations, other foundations of religion which are allowed by the State

2. People's Committees of provinces and cities under central authority based on religious policy of the State and local land fund entrust for religious organizations.

Article 117. Rights and obligations of religious organizations, community land use

A. Religious organizations, community land use have rights and obligations provided for in Article 105 and Article 107 of this Law.

2. Religious organizations, community land use are not converted, transfer, lease, donate land use rights; unable to mortgage, guarantee or contribute capital using land use rights.

Decree No. 84/2007/ND-CP dated on May 25th 2007 additional regulations on the granting of land use right certificates, recovery, implementation of land use rights, order and procedures for compensation , support and resettlement when the State recovers land and settle land claims.

Article 10. Issuance of certificates for land by communities, religious organization

3.Land of religious organizations are using for the purpose of agricultural production, forestry production, production of non-agricultural, charitable establishment and land use by religious organization specified in Clause 1 Article 99 of Land Law , (including cases of transfer, donation before July 1st, 2004) this level People's Committees of the building is not in dispute shall be certified, used according to the respective land use for that purpose as for households and individuals, the purpose of land use by decision of the provincial people's Committee, and for land used for agricultural purposes, forestry production, production of non-agricultural, charitable organizations that are not land by the State without collection of land use shall be made of the right to transfer or donate lease the land use right mortgage or guarantee using land use rights in accordance with the land law.

From a number of provisions of law relating to land management, land use that organized religion, land use is one of the assets of the organization, but for those areas which have been allocated without collection of land use religious organizations are not used to taking the real estate transactions in the legal relations of religious organizations (Article 17, Land Law 2003), particularly , with assets attached to land that works for religious activities such as churches, temples, shrines, churches .... About materials, the religious organizations are defined as property owned general public (Article 220, Civil Law 2005); the spirit, the place of worship of other religions is the sanctuary, only for the worship and religious activities of the community; in the history, the religious life of religion in Vietnam has not made any precedent on property transactions in the legal relations of organized religion which is the place of worship.

In summary, from consult of legal provisions relating to recognition of religious organizations and legal person status issues, we can say that when the recognition of religious organizations, state agencies have no clear authority religious organizations which have a legal person status, and is a types of legal person status under the provisions of civil law. Thus, there have many the points of inconsistency in the legal person status of religious organizations, with the point that the recognition of religious organizations see it as a legal person status  (the author's opinion Nguyen Cao Thanh noted above), another point that the recognition of religious organizations just to ensure that these organizations are religious activities as stipulated by the law rather than simultaneously with the recognition of legal person status in accordance with the civil law of religious organizations recognized under religious law.