According to the Commercial Law and Decree No. 81/201 / ND-CP detailing the Commercial Law does not prescribe trade discount as a promotional form. Thus, when carrying out trade discount activities, enterprises do not have to carry out administrative procedures for promotion / registration of promotional activities. Mr. Phan Anh (Ho Chi Minh City) references, Decree No
. 81/201 / ND-CP guiding the Commercial Law provides for the forms of promotional and reducing selling prices to be informed / registered for the promotion with the Department / Ministry of Industry and Trade. He has a commercial discount Customers when buying goods, certain quantities are under agreement in the economic contract; The amount or specific ratio is agreed upon periodically or quarterly (based on framework contracts); The discount amount is adjusted on the sales invoice of the last purchase or the next period. He asked, for the above trade discounts in the case of registration / promotion program Commercial and restricted time for implementation of the Program in accordance with the Trade Law? Is this trade discount a promotional form according to the provisions of the Commercial Law? In addition, the contract is signed 3 sides between the company, distributor, retailer, the amount of retail customers Received also based on purchasing output from distributors, is there a form of promotion to register? The Ministry of Industry and Trade answers this issue as follows: Trade Law and Decree No
81/2018 / ND -CP DAY 22/5/2018 OF THE GOVERNMENT REGULATION OF TRADE LAW NO REGULAR COST OF BUSINESS A PROMOTION OF BUSINESS. However, when implementing trade discount, the company is not real Current administrative procedures Notice / Registration of promotional activities in accordance with the Law on Trade and Decree No. 81/2018 / ND-CP of the Government. The company references the provisions of the Law on Accounting and Financial when implementing the commercial discount policy of the company. The case is still difficult and problems, the company exchanges directly with a competent state management agency about accounting, finance for support, answers.ChinhPhu.vn . Dịch vụ:
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