Which embassy should I visit for my Non B 1-year visa, Penang or Hanoi?

Would like some advice as to which embassy to visit for my Non B 1 year visa. I have been told to either travel to Penang or to Hanoi. Please read details below before suggesting, as this is not for a visa run or tourist visa.

- My current Visa is a 1 year non b from Penang.

- I have had my work permit for 3 years prior, it is renewed already for the next year.

- I am 49 shareholder in my company

- Our annual tax filing was due at the beginning of this month, we won't be filing these in time for my visa as I am leaving suddenly for work. We have a letter from my attorney explaining this.

I have been told that Penang now had a queue number to take for Non Bs and that they are only processing a specific amount per day, and that most of them are taken ahead of time by agents. Has anyone had any first hand experience of this? I have also been told it's easier to get by in Hanoi as you can talk with someone at the embassy if you need to help figure things out.

Any advice is appreciated. Thanks!