Bản tin hàng tháng OneStepVietnam – Tháng 1/2026
ECONOMIC NEWS
According to data from the General Department of Customs, in the first half of January, Viet Nam’s total import–export turnover reached approximately US$39.34 billion, up 14.64 percent compared with the same period last year. Of the figure, export turnover hit US$18.05 billion, a year-on-year increase of 11.1 percent.
Last year, the nation’s foreign trade achieved a historic milestone, with US$930 billion, up 18.2 percent. Exports amounted to US$475.04 billion, up 17 percent, while trade surplus attained US$20.03 billion.
If double-digit growth can be achieved, exports and imports are expected to set new records this year.
Source: Online Newspaper of the Government, General Statistics Office
NEW LEGAL REQUIREMENTS
1. Resolution No. 110/2025/UBTVQH15 Adjustment of Personal Income Tax Exemptions
The Resolution took effect on January 1, 2026, and will apply from the 2026 tax period. Under the new provisions, the exemptions specified in Clause 1, Article 19 of the Law on Personal Income Tax have been revised.
The personal exemption has been increased to VND 15.5 million per month (VND 186 million per year), while the dependent exemption has been raised to VND 6.2 million per dependent per month. Previously, the personal exemption was set at VND 11 million per month (VND 132 million per year), and the dependent exemption at VND 4.4 million per dependent per month.
2. Law No. 146/2025/QH15 Amending and Supplementing a Number of Articles of 15 Laws in the Field of Agriculture and Environment
This law amends and supplements several laws related to agriculture and environmental management, including the Law on Environmental Protection and the Law on Water Resources.
Authority to issue environmental permits
The Chairperson of the Provincial People’s Committee is responsible for issuing environmental permits for entities specified in Article 39 of the Law, except for cases under the authority of the Ministry of Agriculture and Environment, the Ministry of National Defense, or the Ministry of Public Security.
Entities required to obtain environmental permits
1. Investment projects (Group I, II, and III) that fall into one of the following cases:
– Generate wastewater, dust, or emissions that must be treated before being discharged into the environment during official operation, in accordance with Government regulations; or
– Import scrap from overseas as production materials or conduct hazardous waste treatment services.
2. Existing investment projects, facilities, centralized production/business/service zones, or industrial clusters operating before the law takes effect that meet the environmental criteria specified in Clause 1.
3. The entities specified in Clause 1 are not required to obtain environmental permits in the following cases:
– Urgent public investment projects in accordance with public investment laws or;
– Projects exempted from environmental permits under laws or resolutions of the National Assembly.
3. Decree No. 337/2025/ND-CP on Electronic Employment Contracts
Regulated entities
Employees, as prescribed in Clause 1 Article 3 of the Labor Code who conclude and perform eContracts.
Employers as prescribed in Clause 2 Article 3 of the Labor Code who conclude and perform eContracts.
Other agencies, organizations and individuals related to the implementation of the provisions of this Decree.
Entry into force of eContracts
The conclusion of eContracts must be conducted through an eContract system.
An eContract takes effect at the time the last party digitally signs it, and when the time stamp accompanying the digital signatures of the contracting parties, along with the data message authentication by the eContract service provider, is affixed to the contract—unless otherwise agreed by the parties.
This Decree was issued on December 24, 2025, and took effect from January 1, 2026.
ONESTEPVIETNAM NEWS
This month, we continued to deliver our core services to clients, including regular audits, assessments, Higg FEM verifications, and SLCP verifications, as part of our ongoing business operations.
We are pleased to inform you that, starting from February 2026, OneStep has relocated to our new office at: Room 302, New City Group Building, 216–218 National Highway 13, Hiep Binh Ward, Ho Chi Minh City, Vietnam.
In celebration of the Lunar New Year, our office will be closed from February 12 through February 24, 2026, and we will resume work on February 25, 2026.
OneStepVietnam team – January 2026