Based on Article 76 of the Civil Code, regulations on commercial legal entities are as follows:

Article 76. Non-commercial juridical persons

1. Non-commercial juridical person means a juridical person whose primary purpose is not seeking profits and its possible profits may not distributed to its members.

2. Commercial juridical persons include regulatory agencies, people's armed units, political organizations, socio-political organizations, political-socio-professional organizations, social organizations, socio-professional organizations, social funds, charitable funds, social enterprises and other non-commercial organizations.

3. The establishment, operation and termination of non-commercial juridical persons shall comply with regulations of this Code, laws on organizational structure of the state and other relevant laws.

Accordingly, a non-commercial legal entity is a legal entity whose main goal is not to seek profit; If there are profits, they are not distributed to members.

Non-commercial legal entities include state agencies, people's armed units, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, and social organizations. professional associations, social funds, charity funds, social enterprises and other non-commercial organizations.

Based on Article 80 of the Civil Code, regulations on nationality of legal entities are as follows:

Article 80. Nationality of judicial persons

Each juridical person established in accordance with Vietnamese law shall be a Vietnamese juridical person.

Thus, a non-commercial legal entity established under Vietnamese law is a Vietnamese legal entity.