Promotion refers to a commercial activity conducted by merchants to promote the sale of goods or the provision of services by offering customers certain benefits. The maximum discount rate for promotional goods and services is stipulated in Decree No. 81/2018/ND-CP.
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The forms of promotions are stipulated in Article 92 of the Commercial Law No. 36/2005/QH11 and include the following:
- Providing samples of goods or services for customers to experience;
- Offering free goods or services to customers;
- Selling goods or providing services at prices lower than the previous prices during the registered or announced promotional period;
- Selling goods or providing services with vouchers for purchasing goods or using services;
- Selling goods or providing services with competition entry forms to reward customers;
- Selling goods or providing services accompanied by participation in lucky draw programs, where participation is tied to purchasing goods or services, and winning is based on customer luck;
- Organizing events or loyalty programs, offering prizes to customers based on membership cards, purchase records, or other forms;
- Hosting artistic, entertainment, cultural events, or other activities for customers;
- Other promotional forms.
Maximum Discount Rate for Promotional Goods and Services
The maximum discount rate has been amended in Decree No. 128/2024/ND-CP, which revises Decree No. 81/2018/ND-CP, providing guidance on trade promotion under the Commercial Law. This new decree takes effect on December 1, 2024, and specifies:
- The maximum discount rate for promotional goods and services shall not exceed 50% of the price immediately prior to the promotional period.
- For concentrated promotion programs as regulated in Clause 5, Article 6 of Decree No. 81/2018/ND-CP, the maximum discount rate for promotional goods and services can be 100%. The same 100% discount rate applies to promotional activities within the scope of trade promotion programs or activities decided by the Prime Minister.
(Previously, under Decree No. 81/2018/ND-CP, the same provisions applied to programs like promotional hours, days, weeks, months, or seasons.)
- The maximum discount cap does not apply in the following cases:
+ Goods and services subject to state price stabilization policies;
+ Fresh food items;
+ Goods and services in cases of bankruptcy, dissolution, or changes in business location or industry.
Decree No. 128/2024/ND-CP becomes effective on December 1, 2024.
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