Question Answering (QA) over regulatory documents is inherently challenging due to the need for multihop reasoning across legally interdependent texts, a requirement that is particularly pronounced in the healthcare domain where regulations are hierarchically structured and frequently revised through amendments and cross-references. Despite recent progress in retrieval-augmented and graph-based QA methods, systematic evaluation in this setting remains limited, especially for low-resource languages such as Vietnamese, due to the lack of benchmark datasets that explicitly support multihop reasoning over healthcare regulations. In this work, we introduce the Vietnamese Healthcare Regulations-Multihop Reasoning Dataset (ViHERMES), a benchmark designed for multihop QA over Vietnamese healthcare regulatory documents. ViHERMES consists of high-quality question-answer pairs that require reasoning across multiple regulations and capture diverse dependency patterns, including amendment tracing, cross-document comparison, and procedural synthesis. To construct the dataset, we propose a controlled multihop QA generation pipeline based on semantic clustering and graph-inspired data mining, followed by large language model-based generation with structured evidence and reasoning annotations. We further present a graph-aware retrieval framework that models formal legal relations at the level of legal units and supports principled context expansion for legally valid and coherent answers. Experimental results demonstrate that ViHERMES provides a challenging benchmark for evaluating multihop regulatory QA systems and that the proposed graph-aware approach consistently outperforms strong retrieval-based baselines. The ViHERMES dataset and system implementation are publicly available at https://github.com/ura-hcmut/ViHERMES.