Hosts Vietnam are pooled in Group A together with Kuwait, Tajikistan and Iraq.
Defending champions Japan will compete against the Republic of Korea, Uzbekistan, and Kyrgyzstan in Group D.
Last year’s runners-up Thailand will battlestrong opponents from Lebanon, Taiwan (China) and Malaysia in Group C.
In Group B, Iran will take on Australia, China and Indonesia.
Tran AnhTu, AFC Futsal Committee member, said the Vietnam team is likely to qualify for the quarter-finals as they defeated Kuwait in the past and the last two teams are not "too strong".
However, captain Nguyen Bao Quan is cautious about Tajikistan and Iraq that remain unknown to Vietnam.
“West Asian players are physically strong and technically skillful. They are our tough opponents,” he said.
If Vietnameseplayers secure top place in Group A, they will move on to meet Australia, China, or Indonesia.
The final round will take place at HCM City’s PhuTho Competition House and Ton DucThang University stadium from April 30 to May 10.
The national team will play an opening clash against Iraq at 07.00pm on April 30.