CRC/C/VNM/CO/3-4 attendance rate and reduce the school dropout rate with a view to avoiding child labour; (c) Take necessary measures to harmonize national laws and regulations with ILO Convention No. 138 (1973) concerning Minimum Age for Admission to Employment by, inter alia, amending Circular No. 21/1999/TT-BLDTBXH and providing that children are allowed to be employed in “light work” only from the age of 13 years, and strengthen the enforcement of labour laws to protect children and to ensure prosecution of those who make use of forced labour of children, and provide reparation and sanctions; (d) Improve labour inspections to ensure that these comprehensively monitor all aspects of the work environment, including the use of forced child labour in drug detention centres and child labour in the informal sector; (e) Take effective measures, including through the legal revision of Decree No. 135 of 2004, to prevent and end the practice of forced child labour in drug detention centres, in line with ILO Convention No. 182 (1999) concerning the Prohibition and Immediate Action for the Elimination of the Worst Forms of Child Labour; (f) Seek technical assistance from the ILO International Programme on the Elimination of Child Labour in this regard. Sexual exploitation and trafficking 71. The Committee welcomes the various legislation and administrative measures taken with a view to combating child commercial sexual exploitation and trafficking. However, it remains concerned about the rise in child prostitution; the rise in the number of cases of child trafficking including, inter alia, for prostitution purposes; and the increasing number of children involved in commercial sexual activity, mainly due to poverty-related reasons. The Committee is further concerned that children who are sexually exploited are likely to be treated as criminals by the police; that there is a lack of specific child-friendly reporting procedures; and that some provisions in the Penal Code (including articles 254 to 256 relating to child prostitution) refer to children as those below the age of 16 only. 72. The Committee strongly recommends that the State party: (a) Increase efforts to combat child prostitution and trafficking, including by adequately implementing the 2011-2015 Plan of Action against Prostitution, and the 2011-2015 Plan of Action against Human Trafficking; (b) Develop and implement a strategy for the prevention of child sexual exploitation and abuse, focusing on vulnerable groups of children, including street children and children of poor or near-poor families; (c) Amend and disseminate administrative and criminal laws to ensure that child sex workers are treated as victims and not as criminals; develop child-friendly reporting procedures and ensure that child victims are aware of these procedures and can access them; and develop rehabilitation and reintegration programmes for child victims of sexual exploitation and trafficking, as well as confidential counselling services; (d) Fully harmonize national legislation with the Optional Protocol on the sale of children, child prostitution and child pornography in order to explicitly criminalize all acts listed in article 3 of the Optional Protocol when committed against all persons below 18, in line with the Committee’s previous recommendation (CRC/C/OPSC/VNM/CO/1, para 11 (a)); 19