Vietnamese
According to Circular No. 39/2025/TT-BCT, which takes effect on July 1, 2025, centralized promotion programs may apply a maximum promotional value of up to 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.
