Chương V Nghị định 121/2021/NĐ-CP: Thông tin, quảng cáo, khuyến mại

Chapter V

INFORMATION, ADVERTISEMENT AND SALES PROMOTION

Article 33. Announcement and provision of information

1. Enterprises shall fully post up internal rules on entrance and publicize all game rules at their business facilities.

2. Enterprises shall fully and promptly provide information and data relating to their business of prize-winning electronic games at the request of competent state management agencies.

3. Enterprises shall take responsibility for the accuracy and truthfulness of publicized and provided information.

Article 34. Advertisement

1. Only the enterprises certified to possess business eligibility and the enterprises prescribed in Clause 1 Article 42 of this Decree can advertise the activities of prize-rewarding electronic game business.

2. The content of advertisement includes:

a) Name and address of the enterprise that conducts the prize-rewarding electronic game business;

b) Name of the prize-rewarding electronic games;

c) Location of the business facility;

d) Persons eligible for playing games as prescribed in Article 9 of this Decree.

3. Location and form of advertisement

The enterprise can only place advertisements on panels and boards inside the tourist accommodation establishment licensed by the competent state management agency for prize-rewarding electronic game business; however, such advertisements shall be neither audible nor visible to the people outside the establishment.

4. The enterprise cannot advertise the activities of prize-rewarding electronic game business in any forms, except the circumstances prescribed in Clauses 1, 2 and 3 of this Article, and comply with other legal regulations on advertisement.

Article 35. Discount and sales promotion

1. Enterprises may give discounts for players. The maximum discount is 2% of total value of tokens bought. Taxable values are determined based on actually collected amounts minus discounts.

2. The Ministry of Finance shall provide specific guidance on persons eligible for discount, discount limit and method of determining taxable values to be reduced for each tax as prescribed in Clause 1 of this Article.

3. In addition to discounts mentioned in Clause 1 of this Article, sales promotion items being accommodations, meals and travel fares provided by enterprises to players may only be accounted as their expenses at the percentage prescribed by the current law on enterprise income tax. Total expenses serving as a basis for determining the maximum sales promotion level are total expenses creditable upon the determination of enterprise income tax, excluding sales promotion and prize payout expenses. In addition, enterprises may not provide sales promotion in any other form to players.

4. When conducting sales promotion activities, in addition to implementing this Decree, enterprises shall comply with relevant regulations on sales promotion.