Over the past time, the Law on Water Resources (LWR) 2012 has contributed to creating positive changes in the awareness and actions of the whole society on the protection, exploitation, and use of water resources effectively and rationally. Water resources are managed and used more sustainably, bringing revenue to the state budget. However, with 63% of water being formed outside the territory of Vietnam and in the current increasingly unusual climate change conditions, the quality of water resources is showing signs of decline, posing great challenges, while several provisions of the LWR 2012 have revealed certain shortcomings and limitations which do not meet practical requirements. Therefore, the key task of state management of water resources in the period of 2022 - 2023 is to develop a Draft LWR (amended) and submit it to the National Assembly for comments and approval in 2023.