Many countries in the world regulate the criminal liability of legal entities, but with procedures to examine criminal liability of different legal entities, expressed through two models: the US and Civil Law countries. This difference is explained by different philosophies about the role of the state, the judiciary, from history and from the practical or ideal purpose of the law. The above two models may suggest the prospect of application in Vietnam, when the 2015 Criminal Procedure Code stipulates the procedure for criminal liability prosecution of basic legal entities is still based on the procedure of general criminal accountability.