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Viet Nam
Practice Relating to Rule 110. Treatment and Care of the Wounded, Sick and Shipwrecked
Viet Nam’s Penal Code (1990) provides for the punishment of “any person who … fails to care for or give medical treatment to a wounded soldier”. 
Viet Nam, Penal Code, 1990, Article 271(1).
Viet Nam’s Penal Code (1999) provides for the punishment of anyone “who … leaves war wounded untended and untreated, thus causing serious consequences”. 
Viet Nam, Penal Code, 1999, § 336.1
Viet Nam’s Criminal Code (2015), which includes war crimes, states:
Chapter XXV
INFRINGEMENTS UPON DUTIES AND RESPONSIBILITIES OF SERVICEMEN AND COOPERATORS WITH THE ARMY IN WARTIME
Article 392. People having criminal responsibility for infringement upon duties and responsibilities of servicemen
1. Servicemen, military workers and employees.
2. Reserve servicemen during training period.
3. Militia members [cooperating] with the army in wartime.
4. Citizens recruited to the army.
Article 417. Abandonment of wounded or dead soldiers or failure to treat wounded soldiers
1. Any person who is responsible but deliberately abandons a wounded or dead soldier in the battlefield or fails to treat a wounded soldier and causes the missing or death of such soldier shall face a penalty of up to 03 years’ community [service] or 06–60 months’ imprisonment.
2. This offence committed in any of the following cases shall carry a penalty of 03–10 years’ imprisonment:
a) The offender is a commander or commissioned officer;
b) The offence involves ≥ 02 wounded or dead soldiers. 
Viet Nam, Criminal Code, 2015, Articles 392 and 417.