According to the book "Vietnamese Traditional Worship - Rituals and Ritual Practices" (World Publishing House), New Year's Eve is a moment of harmony between heaven and earth, yin and yang harmony. For Vietnamese people, New Year's Eve worship is a very respectful and solemn ritual, all family members solemnly stand in front of the ancestral altar to offer incense and pray for a new year where everything is good and smooth.
On the other hand, due to the influence of Taoism, in Vietnamese folk beliefs, each year there is a mandarin ruling and governing life in the mortal world. Therefore, the New Year's Eve worshiping ceremony is also to express gratitude to the mandarins governing the new year with the desire that the mandarins protect everyone to have a warm and happy life.
This is also a tribute to sacred beings, expressing the respect and respectful lifestyle of Vietnamese people for generations.
New Year's Eve worshiping ceremony can be held from 11 pm on the 30th (or 29th of Tet) of the old year to 1 am on the 1st day of the new year. The homeowner or the host of the ceremony lights incense at the outdoor altar and then lights incense at the ancestral altar in the house; bows to offer 5 prayers, recites "Nam Mo A Di Da Buddha" (3 times), then recites the prayer.

Below is a detailed New Year's Eve prayer for the year of Binh Ngo 2026:
Nam Mo Amitābha Buddha
Nam Mo Amitābha Buddha
Nam Mo Amitābha Buddha
I bow to the nine heavens, the ten directions of the Buddhas, the Buddhas of the ten directions;
I pray to my parents for Truth; Respectfully to the elders, gods, saints;
Respectfully, the virtuous mandarin acting in charge of the year
The moment of New Year's Eve has come, my believer's name is:... year of birth:... residing at:...
I would like to perform an incense offering ceremony to show my sincerity.
Therefore, I respectfully ask the councils at all levels to perform rituals and protect our families in the new year to be healthy, peaceful, and prosperous".
After praying, read the ritual text:
Spring returns to the mountains and waters, the sky
Hundreds of flowers bloom, people's hearts joyful
We are in the mortal world
May God bestow good fortune
Cầu quan hành khiển uy quyền
Beating storms, dispelling hazy clouds
Chasing away the fleeing invaders
Keeping peaceful and prosperous borders
May the mandarin decree the mortal mind
Open up the mind to understand the deep meaning
A long-standing ancestor's merit
Building our country, no disappointment.
One-sided national union
Joining hands to build a heroic land with peace for the people
Dissolving dirty schemes and cowardly schemes
Keep the borders of Lac Hong peaceful and happy".
After reading the ritual text, the homeowner asks for thanks:
I would like to bow to the council of superiors at all levels, the virtuous mandarin in charge of the year and all those who have a predestined relationship with our family" and then bow 5 times.
End the ceremony.