Abstract: Since the Covid-19 has boomed all over the world, most of the transactions were conducted online even in the rural or remote areas in Vietnam. The majority of population stayed at home with devices connected to internet, which increased the e-commerce transaction not only within domestic but also the cross-border transactions. Along with it, the 3G and 4G availability in most of cities and provinces in Vietnam has increased the access to the internet with 54 percent of Vietnam’s population accessing the internet. As a result, the e-payment transactions have increased significantly.