Extenuating circumstances administrative liability in Vietnamese law are understood as such circumstances related to the determination of sanctioning and the extent of responsibilities towards individuals, organizations which violated administrative law. These circumstances are to alleviate the extent of danger for the society of the violations; therefore, when these circumstances are applied, individuals, organizations violating the administrative law will incur lower legal consequences than normal cases. The paper analyzes the theoretical issues of extenuating circumstances administrative liability in Vietnamese law, points out some shortcomings and provides proposals for improvement.