Dong Nai Industrial and Economic Zones Authority provides information on a number of legal normative documents that take effect from January 2026, specifically as follows:

On October 14, 2025, the Government promulgated Decree No. 268/2025/ND-CP detailing and guiding the implementation of certain articles of the Law on Science, Technology and Innovation.

1. Decree No. 274/2025/ND-CP dated October 16, 2025 of the Government promulgating the Decree detailing a number of articles of the Law on Social Insurance regarding late payment, evasion of mandatory social insurance and unemployment insurance; complaints and denunciations about social insurance.

On June 27, 2025, the National Assembly officially passed the Law on Science, Technology and Innovation with 73 articles, effective from October 1, 2025. This is an important legal framework to promote research, technology development and innovation activities nationwide – including enterprises operating in industrial zones in the province.

On April 02, 2025, The Government promulgated Decree No.82/2025/NĐ-CP on on deferral of value-added tax, corporate income tax, personal income tax and land rent in 2025.

On April 02, 2025, the Government promulgated Decree No. 81/2025/ND-CP on deferral of excise tax for domestically manufactured or assembled automobiles.

On March 31, 2025, the Government issued Decree No. 73/2025/ND-CP amending the preferential import tax rates for certain products in the Preferential Import Tariff Schedule attached to Decree No. 26/2023/ND-CP on Export Tariff, Preferential Import Tariff, and the List of Goods and Tax Rates for Absolute Tax, Mixed Tax, and Import Tax Outside the Tariff Quota.

Performing Document No. 1603/SYT-CSXH dated April 1, 2024 of the Department of Health of Dong Nai province. In order to raise awareness of employers in preventing and reducing child labor in violation of the law

On February 11, 2025, the Ministry of Labor, War Invalids and Social Affairs issued Circular No.03/2025/TT-BLDTBXH regulating standards for classifying labor by working conditions.

On January 6, 2025, the Government issued Decree No.05/2025/ND-CP amending and supplementing a number of articles of Decree No.08/2022/ND-CP dated January 10, 2022 of the Government detailing a number of articles of the Law on Environmental Protection.