The use of any forms of teaching evaluation, particularly student evaluation of teaching (SET) is often subjected to controversies. In the context of Vietnam, since 2010 the Ministry of Education and Training has mandated the use of SETs in all universities and colleges. However, the ultimate aim of SETs to trigger much needed change in the quality of teaching and learning at tertiary level remained elusive. In this paper, the challenges of SET implementation in Higher Education Institutions (HEIs) in Vietnam from cultural and policy perspectives will be discussed. Employed meta-analysis from the extant literature of models of teaching and learning, it is argued that challenges will remain unless a new approach to teaching evaluation, that is, student learning-focused approach, is embraced in the development of SETs across HEIs in Vietnam.