Ban Gioc along the Quay Son River that forms a natural border between Vietnam and China is 53 meters high and 300 meters wide, making it the world's fourth largest along a national border after Iguazu, Victoria and Niagara.
Between September and October is the ideal time to visit the waterfalls as it is the rice harvest season and the paddies along the Quay Son River turn golden yellow.
"Visitors who get up close to the turquoise cascades in bamboo rafts can expect a good soaking from the clouds of spray," the newspaper said.
The best way to approach the cascade is by bamboo boat for around VND50,000 ($2.19) per person.
There are photographers milling around the place and horses can be rented for VND20,000.
The newspaper's list of most scenic border crossings include Niagara Falls between the U.S. and Canada, Victoria Falls between Zambia and Zimbabwe, the Guadiana River between Spain and Portugal, and the Andes Mountains between Chile and Argentina.