Centralized promotion programs may apply a maximum discount of 100%

Clause 4 Article 3 of Circular No. 39/2025/TT-BCT stipulates:

• Centralized promotion programs are permitted to apply a maximum value limit of 100% for goods and services used for promotion;

• The maximum promotion value of 100% also applies to promotional activities conducted within the framework of promotion programs and trade promotion activities decided by central-level competent authorities.

The following cases are considered centralized promotion programs:

• Programs implemented under decisions issued by central- or provincial-level State authorities for the purpose of executing national or local targeted economic development policies;
  • The State encourages the organization of centralized promotion programs;
  • All traders have the right to participate in such programs.

• Promotional campaigns organized during holidays and Tet as prescribed by labor laws, including:
  • Lunar New Year (Tet) campaign: 30 days immediately preceding the first day of the lunar year;
  • Other holidays and festivals: the duration of each promotion must not exceed the corresponding statutory holiday period.

Clause 2 Article 4 of Circular No. 39/2025/TT-BCT provides:

• The maximum discount level is 100% for goods and services under centralized promotion programs;

• This level also applies to promotional activities conducted within the framework of promotion programs and trade promotion activities decided by central-level competent authorities.

According to Clause 3 Article 4, the maximum discount limit does not apply in the following cases of price reduction promotions:

• Goods and services subject to State price stabilization policies;

• Perishable food products;

• Goods and services in cases of enterprise bankruptcy, dissolution, relocation of business location, or change of business lines.