Community-based rural tourism development has drawn interests among researchers, practitioners, governments and stakeholder as it has been widely promoted as a powerful force of change in the economy restructuring and a supporting alternative for local economy in response to increasing agriculture values in Viet Nam rural areas.  Data for this study were obtained through a survey at 104 local households that has the collaboration and involvement of the related inter-organizational stakeholders in community-based rural tourism implementation in Nghe An and Quang Binh provinces in North Central Coastal Vietnam. This study found that the local community has a major role in implementing the program, among those various entities of stakeholders, especially the local government role can be utilized in tourism research as a source of empirical reference and policy implications. Keywords: Community-based rural tourism, community participation, local stakeholders, North Central Coastal Vietnam