The act of forging seals and documents of state agencies and organizations for the purpose of fraudulent appropriation of property constitutes a serious form of crime, simultaneously infringing upon administrative management order and threatening the security of property relations. In Vietnam, this conduct is primarily governed by Article 341 of the Penal Code in conjunction with provisions on the offense of fraud. However, practical challenges remain in delineating the boundary between forgery and fraud, particularly when forged documents are employed as instruments of misappropriation. This article examines the Vietnamese criminal law framework and contrasts it with the experiences of selected jurisdictions such as the United States, China, and Singapore, thereby identifying both commonalities and differences in the constituent elements of offenses and applicable sanctions. On this basis, the study proposes orientations for improving criminal legislation and judicial practice in Vietnam.