The first half ended with Vietnam taking a five-goal lead.
Although head coach Mai Duc Chung made various substitutions after the interval, Vietnam piled on 11 more goals to register their highest ever score at international level.
Vietnam will play the hosts Tajikistan on September 29.
As Afghanistan have officially withdrawn, only three teams remain in Group B.
Only the top team from each group will advance to the finals. The Asian Cup is also a qualification for the 2023 World Cup.