Home  >  Legal Document Library  >  Law on tax Administration  

Uni 02-08-2018 - Regulating on commercial promotion activities

Issue date: 2/8/2018 | 8:55:59 AM
DECREE 81/2018/NĐ-CP DATED 22 MAY 2018 OF GOVERNMENT REGULATING ON COMMERCIAL PROMOTION ACTIVITIES

On 22 May 2018, the Government issued Decree No. 81/2018 / ND-CP regulating some trade promotion activities, including trade promotion and fairs and exhibitions. Some contents related to promotional activities prescribed in this Decree include:

-       The maximum limit on the value of goods and services used for sale promotion

-       The maximum discount rate for goods and services eligible for sale promotion

-       Promotional forms (including 8 forms of promotion)

-       The administrative procedures that need to be implemented when the promotion includes: Announcement, registration, announcement, results report, termination of the promotion.

In addition, according to this Decree, merchants implementing promotional programs with a total value of prizes and gifts of less than 100 million dong, shall not have to announce the sale promotion and shall not have to report the results of the promotion. . The forms of promotion applicable to this provision include:

    -     Organizing for clients to participate in cultural, art and entertainment programs and other events for promotion purposes;

    -     Taking samples, providing sample services for customers to try free of charge;

    -     Offering goods or providing services without collecting money;

    -     Selling goods or providing services at prices lower than the selling prices of goods and / or provision of services previously applied within the notified sales promotion period;

    -     Sale of goods or provision of services, accompanied by coupons, vouchers for use of services;

    -     Selling goods and / or providing services, enclosed with the contest participants' cards, in order to select prize winners according to the rules and prizes already announced;

    -     Organize regular customer programs that

Decree No. 81/2018 / ND-CP comes into force on July 15.

Discussion (0)
Presss Shift & Enter for next line Sign in to comment
0 Character
NEWS OF THE SAME CATEGORY
Unistars on
Facebook Twitter Gplus RSS
Market Data
Foreign Exchange Rate
Code Buy Transfer Sell
Gold Price
Latest news
Uni 13-05-2024 - About VAT rate
Uni 09-05-2024 - Tax policy of sponsorship and advertising activities for foreign partners
Uni 08-04-2024 - On record for revenue deduction of export goods
Uni 04-04-2024 - Regarding the destruction of surplus raw materials and supplies of EPEs
Uni 01-04-2024 - For expenses for board members
Uni 21-12-2023 - FCT policy
Uni 18-12-2023 -About tax policy
Uni 14-12-2023 - Tax policy
Uni 11-12-2023 about PIT policy
Uni 27-11-2023 - Tax policy
Most popular news
Coca-Cola weighs global status against profit
Microsoft to detail its plans for Yammer and SharePoint
Uni 03-06-2013 - guidance on invoices of goods and service sale
Uni 05-06-2012 - Circular guiding the implementation of tax obligation for foreign organizations, individuals who do business or arise income in Vietnam
Uni 24-10-2013 – Guidance on implementation of some articles of CIT Law, VAT Law effective from 01 July 2013
Uni 31-07-2013 – Guidance of Law on tax administration
Windows 8 deep-dive: Get to know your SkyDrive app
6 tools to manage large file transfers
Uni 21-10-2013 – Guidance of tax administration violation penalty
Uni 01-07-2014 - New spotlights of Circular No.78/2014/TT-BTC for deductible expenses
© 2010 - 2015 Copyright by Unistars International Auditting Company