Abstract Freezing and deduction of funds in bank accounts are among the most crucial and effective coercive measures in civil judgment enforcement in Vietnam, particularly in the context of the digital economy and the national digital transformation agenda toward 2026. These measures play a significant role in safeguarding the lawful rights and interests of judgment creditors, maintaining legal order, and strengthening public confidence in the socialist rule-of-law State of Vietnam. This article analyzes the current legal framework following Consolidated Documents No. 10/VBHN-VPQH dated February 24, 2025 and No. 115/VBHN-VPQH dated August 27, 2025 consolidating the Law on Civil Judgment Enforcement No. 26/2008/QH12 as amended up to Law No. 106/2025/QH15, with particular emphasis on Article 67 concerning account freezing and Article 76 regarding deduction of funds from bank accounts. The author evaluates the practical implementation during the period 2022–2025, highlighting significant achievements resulting from the Digital Civil Judgment Enforcement Platform integrated with banking, treasury, and notarization systems. At the same time, the article identifies several shortcomings, including delays in coordination among credit institutions, difficulties in asset valuation, inconsistent handling of digital assets, overlapping freezing measures with criminal proceedings, and disparities in enforcement effectiveness among localities. Based on these findings, the article proposes comprehensive solutions in three dimensions: (i) improving laws and subordinate regulations to provide specific provisions on freezing digital assets, applying flexible freezing measures proportionate to enforcement obligations, recognizing electronic documents, and strengthening sanctions for violations; (ii) enhancing implementation mechanisms through further development of the Digital Civil Judgment Enforcement Platform, professional training for enforcement officers, and the issuance of an inter-ministerial circular among the Ministry of Justice, the State Bank of Vietnam, and the Ministry of Public Security; and (iii) ensuring a balance between enforcement effectiveness and the protection of human rights in accordance with the 2013 Constitution. The study contributes to concretizing the orientations of the 13th and 14th National Congresses of the Communist Party of Vietnam concerning the modernization and digital transformation of civil judgment enforcement, thereby improving enforcement efficiency and promoting human rights protection within the socialist rule-of-law State of Vietnam.