What are regulations on rights of inheritance in Vietnam? What are regulations on inheritance by persons entitled to inherit each other's estate but dead at same time?

What are regulations on rights of inheritance in Vietnam?

Pursuant to Article 609 of the Civil Code in 2015 stipulating rights of inheritance in Vietnam as follows: 

A natural person may make a will to dispose of his or her estate, may leave his or her property to an heir in accordance with law, or may inherit an estate left to him or her under a will or in accordance with law.

An heir not being natural person has the right to inherit estate under a will.

What are regulations on inheritance by persons entitled to inherit each other's estate but dead at same time?

Pursuant to Article 619 of the Civil Code in 2015 stipulating inheritance by persons entitled to inherit each other's estate but dead at same time as follows: 

Where persons who are entitled to inherit each other's estate die at the same time or are deemed to have died at the same time because it is impossible to determine who of them died first (hereinafter referred to as simultaneous death), they do not have the right to inherit each other's estate and the estate of each of the deceased shall be inherited by their respective heirs, except in the case of inheritance pursuant to Article 652 of this Code.

What are regulations on distribution of estates where new heir or where right of heir to inherit has been disallowed?

Pursuant to Article 662 of the Civil Code in 2015 stipulating distribution of estates where new heir or where right of heir to inherit has been disallowed as follows: 

1. Where a new heir appears after an estate has been distributed, the estate shall not be re-distributed in kind but the heirs which have received [a share of] the estate must pay the new heir a sum equivalent to the share of the estate of such [new heir] at the time of distribution of the estate in proportion to the [respective] share of the estate already received [by each heir], unless otherwise agreed.

2. Where the right of an heir to inherit is disallowed after an estate has been distributed, such heir must return the inheritance or pay to the other heirs a sum equivalent to the value of the inheritance received at the time of distribution of the estate, unless otherwise agreed.

Best regards!