Although significant efforts have been made in implementing mitigation actions, there are still difficulties and challenges in certain areas such as improving the national system of GHG inventory; establishing an MRV system at all levels; developing and implementing Nationally Appropriate Mitigation Actions (NAMAs); applying GHG reduction technologies, especially in the agriculture sector; accessing domestic and foreign financial sources for mitigation activities; and strengthening enterprises’ proactivity in implementing mitigation initiatives. 2.2 BAU Scenario. The base year is 2014, which is the year with the latest GHG inventory results since Viet Nam approved the Paris Agreement. The sources/sink of GHG emissions are identified for the energy, agriculture, LULUCF, waste, and IP sectors.