The evolution of Large Language Models (LLMs) has underscored the necessity for benchmarks designed for various languages and cultural contexts. To address this need for Vietnamese, we present the first Vietnamese Multitask Language Understanding (VMLU) Benchmarks. The VMLU benchmarks consist of four datasets that assess different capabilities of LLMs, including general knowledge, reading comprehension, reasoning, and conversational skills. This paper also provides an insightful overview of the current state of some dominant LLMs, such as Llama-3, Qwen2.5, and GPT-4, highlighting their performances and limitations when measured against these benchmarks. Furthermore, we provide insights into how prompt design can influence VMLU’s evaluation outcomes, as well as suggest that open-source LLMs can serve as effective, cost-efficient evaluators within the Vietnamese context. By offering a comprehensive and accessible benchmarking framework, the VMLU Benchmarks aim to foster the development and fine-tuning of Vietnamese LLMs, thereby establishing a foundation for their practical applications in language-specific domains.