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Article 3 of Circular No. 39/2025/TT-BCT provides for the maximum value of goods and services used for promotion:
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The material value used for promoting a unit of goods or service shall not exceed 50% of the selling price of that unit immediately before the promotion period, except for promotional forms specified in Clauses 8 and 9 Article 92 of the Commercial Law, Article 8, Clause 2 Article 9, and Articles 12, 13, and 14 of Decree No. 81/2018/ND-CP.
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The total value of goods and services used for promotion in a promotional program shall not exceed 50% of the total value of goods and services promoted, except for promotional forms specified in Clauses 8 and 9 Article 92 of the Commercial Law, Article 8 and Clause 2 Article 9 of Decree No. 81/2018/ND-CP.
Article 4 of Circular No. 39/2025/TT-BCT prescribes the maximum discount level applicable to goods and services under promotion. Accordingly:
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The maximum discount applicable to goods and services under promotion shall not exceed 50% of the price of such goods or services immediately before the promotion period.
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In cases where promotional programs are organized as part of centralized sales promotions, the maximum discount applicable to goods and services under promotion shall be 100%.
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The maximum discount of 100% also applies to promotional activities conducted within the framework of promotion programs and trade promotion activities decided by central-level competent authorities.
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The maximum discount limit does not apply to price reduction promotions in the following cases:
• Goods and services subject to State price stabilization policies;
• Perishable food products;
• Goods and services in cases where enterprises are undergoing bankruptcy, dissolution, relocation, or change of business lines.
