{"id":9123,"date":"2026-07-03T10:44:56","date_gmt":"2026-07-03T03:44:56","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9123"},"modified":"2026-09-29T09:13:42","modified_gmt":"2026-09-29T02:13:42","slug":"diem-moi-nghi-dinh-239-2026-nd-cp","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/","title":{"rendered":"\u30d7\u30ed\u30e2\u30fc\u30b7\u30e7\u30f3\u3068\u5272\u5f15\u306b\u95a2\u3059\u308b\u653f\u4ee4239\/2026\/ND-CP\u306e\u65b0\u305f\u306a\u6761\u9805\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-dinh-239-2026-ND-CP-sua-doi-Nghi-dinh-81-2018-ND-C%D0%A0-huong-dan-Luat-Thuong-mai-712423.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111ang nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 quan t\u00e2m l\u1edbn t\u1eeb c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn marketing khi nhi\u1ec1u quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi th\u1ef1c ti\u1ec5n kinh doanh hi\u1ec7n nay. C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 26\/06\/2026, Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-dinh-81-2018-ND-CP-huong-dan-Luat-thuong-mai-ve-hoat-dong-xuc-tien-thuong-mai-352393.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, trong \u0111\u00f3 n\u1ed5i b\u1eadt l\u00e0 vi\u1ec7c b\u00e3i b\u1ecf gi\u1edbi h\u1ea1n 120 ng\u00e0y\/n\u0103m \u0111\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i gi\u1ea3m gi\u00e1, b\u1ed5 sung th\u00eam nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o \u0111\u1ebfn S\u1edf C\u00f4ng Th\u01b0\u01a1ng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i c\u00f3 t\u00ednh may r\u1ee7i. Trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, ch\u00fang t\u00f4i s\u1ebd ph\u00e2n t\u00edch \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p hi\u1ec3u \u0111\u00fang, \u00e1p d\u1ee5ng \u0111\u00fang v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Diem_moi_Nghi_dinh_2392026ND-CP_duoc_ban_hanh_nham_muc_dich_gi\" >\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m m\u1ee5c \u0111\u00edch g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Tong_hop_nhung_diem_moi_dang_chu_y_cua_Nghi_dinh_2392026ND-CP\" >T\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Bai_bo_gioi_han_120_ngay_khuyen_mai_giam_gia\" >B\u00e3i b\u1ecf gi\u1edbi h\u1ea1n 120 ng\u00e0y khuy\u1ebfn m\u1ea1i, gi\u1ea3m gi\u00e1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Quy_dinh_truoc_khi_Nghi_dinh_2392026ND-CP_co_hieu_luc\" >Quy \u0111\u1ecbnh tr\u01b0\u1edbc khi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Diem_moi_Nghi_dinh_2392026ND-CP_quy_dinh_nguong_thoi_gian_khuyen_mai\" >\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP quy \u0111\u1ecbnh ng\u01b0\u1ee1ng th\u1eddi gian khuy\u1ebfn m\u1ea1i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Diem_moi_ve_hang_hoa_dich_vu_duoc_khuyen_mai\" >\u0110i\u1ec3m m\u1edbi v\u1ec1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Danh_muc_hang_hoa_dich_vu_khong_duoc_khuyen_mai\" >Danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Quy_dinh_tien_duoc_dung_lam_hang_hoa_khuyen_mai\" >Quy \u0111\u1ecbnh ti\u1ec1n \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m h\u00e0ng h\u00f3a khuy\u1ebfn m\u1ea1i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Han_muc_gia_tri_hang_hoa_dung_de_khuyen_mai\" >H\u1ea1n m\u1ee9c gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Xac_dinh_trung_thuong_trong_khuyen_mai_may_rui\" >X\u00e1c \u0111\u1ecbnh tr\u00fang th\u01b0\u1edfng trong khuy\u1ebfn m\u1ea1i may r\u1ee7i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Yeu_cau_chung_kien_truc_tiep_hoac_truc_tuyen_cua_khach_hang\" >Y\u00eau c\u1ea7u ch\u1ee9ng ki\u1ebfn tr\u1ef1c ti\u1ebfp ho\u1eb7c tr\u1ef1c tuy\u1ebfn c\u1ee7a kh\u00e1ch h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Cach_xac_dinh_giai_thuong_khong_co_nguoi_trung_thuong\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u1ea3i th\u01b0\u1edfng kh\u00f4ng c\u00f3 ng\u01b0\u1eddi tr\u00fang th\u01b0\u1edfng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#To_chuc_hiep_thuong_lua_chon_thuong_nhan\" >T\u1ed5 ch\u1ee9c hi\u1ec7p th\u01b0\u01a1ng l\u1ef1a ch\u1ecdn th\u01b0\u01a1ng nh\u00e2n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Noi_dung_khoan_8_khoan_9_sua_doi\" >N\u1ed9i dung kho\u1ea3n 8, kho\u1ea3n 9 s\u1eeda \u0111\u1ed5i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Doi_tuong_chiu_tac_dong\" >\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Cac_hinh_thuc_khuyen_mai_khong_phai_thong_bao_voi_So_Cong_Thuong\" >C\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Luu_y_ve_hach_toan_chi_phi_khuyen_mai_xuat_hoa_don_giam_gia\" >L\u01b0u \u00fd v\u1ec1 h\u1ea1ch to\u00e1n chi ph\u00ed khuy\u1ebfn m\u1ea1i, xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u1ea3m gi\u00e1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Checklist_cho_ke_toan_va_doanh_nghiep\" >Checklist cho k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Cau_hoi_thuong_gap_ve_nhung_diem_moi_Nghi_dinh_2392026ND-CP\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 nh\u1eefng \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Nghi_dinh_2392026ND-CP_co_hieu_luc_tu_khi_nao\" >Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Khuyen_mai_giam_gia_co_phai_thong_bao_voi_So_Cong_Thuong_khong\" >Khuy\u1ebfn m\u1ea1i gi\u1ea3m gi\u00e1 c\u00f3 ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Muc_gia_tri_hang_hoa_dich_vu_dung_de_khuyen_mai_toi_da_la_bao_nhieu\" >M\u1ee9c gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i t\u1ed1i \u0111a l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Khi_nao_chuong_trinh_khuyen_mai_bat_buoc_phai_thong_bao_voi_So_Cong_Thuong\" >Khi n\u00e0o ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i b\u1eaft bu\u1ed9c ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-239-2026-nd-cp\/#Viec_xac_dinh_trung_thuong_trong_chuong_trinh_may_rui_co_gi_thay_doi\" >Vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u00fang th\u01b0\u1edfng trong ch\u01b0\u01a1ng tr\u00ecnh may r\u1ee7i c\u00f3 g\u00ec thay \u0111\u1ed5i?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_Nghi_dinh_2392026ND-CP_duoc_ban_hanh_nham_muc_dich_gi\"><\/span><b>\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m m\u1ee5c \u0111\u00edch g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh nh\u1eb1m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP h\u01b0\u1edbng d\u1eabn chi ti\u1ebft Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i v\u1ec1 ho\u1ea1t \u0111\u1ed9ng x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i. V\u0103n b\u1ea3n n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 26\/06\/2026, \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng trong c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng khuy\u1ebfn m\u1ea1i, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kinh doanh tr\u1ef1c tuy\u1ebfn ph\u00e1t tri\u1ec3n m\u1ea1nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00ecn t\u1ed5ng th\u1ec3, \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP kh\u00f4ng l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i theo Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i m\u00e0 t\u1eadp trung s\u1eeda \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a m\u1ed9t s\u1ed1 h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i. Qua \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u00eam s\u1ef1 ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c x\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i, \u0111\u1ed3ng th\u1eddi v\u1eabn b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_nhung_diem_moi_dang_chu_y_cua_Nghi_dinh_2392026ND-CP\"><\/span><b>T\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9124\" aria-describedby=\"caption-attachment-9124\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9124\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-ve-khuyen-mai-va-giam-gia.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP v\u1ec1 khuy\u1ebfn m\u1ea1i v\u00e0 gi\u1ea3m gi\u00e1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-ve-khuyen-mai-va-giam-gia.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-ve-khuyen-mai-va-giam-gia-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-ve-khuyen-mai-va-giam-gia-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-ve-khuyen-mai-va-giam-gia-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-ve-khuyen-mai-va-giam-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9124\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP v\u1ec1 khuy\u1ebfn m\u1ea1i v\u00e0 gi\u1ea3m gi\u00e1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung c\u00f4ng b\u1ed1 ch\u00ednh th\u1ee9c, \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP t\u1eadp trung v\u00e0o b\u1ed1n nh\u00f3m n\u1ed9i dung ch\u00ednh, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u00f3m l\u01b0\u1ee3c trong b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP \u0111\u00e1ng ch\u00fa \u00fd.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 24.8485%;\"><b>N\u1ed9i dung<\/b><\/td>\n<td style=\"text-align: center; width: 25.1515%;\"><b>\u0110i\u1ec1u kho\u1ea3n s\u1eeda \u0111\u1ed5i<\/b><\/td>\n<td style=\"text-align: center; width: 49.1919%;\"><b>B\u1ea3n ch\u1ea5t thay \u0111\u1ed5i<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 24.8485%;\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i, d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i.<\/span><\/td>\n<td style=\"text-align: center; width: 25.1515%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP.<\/span><\/td>\n<td style=\"text-align: center; width: 49.1919%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh l\u1ea1i r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong khuy\u1ebfn m\u1ea1i.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 24.8485%;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh tr\u00fang th\u01b0\u1edfng trong khuy\u1ebfn m\u1ea1i may r\u1ee7i.<\/span><\/td>\n<td style=\"text-align: center; width: 25.1515%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1, kho\u1ea3n 5 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP.<\/span><\/td>\n<td style=\"text-align: center; width: 49.1919%;\"><span style=\"font-weight: 400;\">B\u1ed5 sung y\u00eau c\u1ea7u ch\u1ee9ng ki\u1ebfn tr\u1ef1c ti\u1ebfp\/tr\u1ef1c tuy\u1ebfn c\u1ee7a kh\u00e1ch h\u00e0ng; l\u00e0m r\u00f5 c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u1ea3i th\u01b0\u1edfng kh\u00f4ng c\u00f3 ng\u01b0\u1eddi tr\u00fang.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 24.8485%;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c hi\u1ec7p th\u01b0\u01a1ng l\u1ef1a ch\u1ecdn th\u01b0\u01a1ng nh\u00e2n.<\/span><\/td>\n<td style=\"text-align: center; width: 25.1515%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 8, kho\u1ea3n 9 \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP.<\/span><\/td>\n<td style=\"text-align: center; width: 49.1919%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh quy tr\u00ecnh, th\u1ea9m quy\u1ec1n t\u1ed5 ch\u1ee9c hi\u1ec7p th\u01b0\u01a1ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 24.8485%;\"><span style=\"font-weight: 400;\">H\u00e0ng , d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i b\u1eb1ng ti\u1ec1n.<\/span><\/td>\n<td style=\"text-align: center; width: 25.1515%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP.<\/span><\/td>\n<td style=\"text-align: center; width: 49.1919%;\"><span style=\"font-weight: 400;\">Cho ph\u00e9p ti\u1ec1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8, \u0110i\u1ec1u 10, \u0110i\u1ec1u 11.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 24.8485%;\"><span style=\"font-weight: 400;\">B\u00e3i b\u1ecf gi\u1edbi h\u1ea1n khuy\u1ebfn m\u1ea1i<\/span><\/td>\n<td style=\"text-align: center; width: 25.1515%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 6, \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center; width: 49.1919%;\"><span style=\"font-weight: 400;\">B\u00e3i b\u1ecf quy \u0111\u1ecbnh gi\u1edbi h\u1ea1n 120 ng\u00e0y th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i gi\u1ea3m gi\u00e1 trong m\u1ed9t n\u0103m\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00ecn t\u1ed5ng th\u1ec3, \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP h\u01b0\u1edbng \u0111\u1ebfn hai m\u1ee5c ti\u00eau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e1o g\u1ee1 c\u00e1c v\u01b0\u1edbng m\u1eafc th\u1ef1c ti\u1ec5n m\u00e0 doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i khi \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP trong giai \u0111o\u1ea1n tr\u01b0\u1edbc, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh t\u1eeb giai \u0111o\u1ea1n d\u1ecbch COVID-19.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh r\u00f5 r\u00e0ng, ch\u1eb7t ch\u1ebd h\u01a1n v\u1ec1 tr\u00e1ch nhi\u1ec7m ch\u1ee9ng minh, x\u00e1c nh\u1eadn trong c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i mang t\u00ednh may r\u1ee7i.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bai_bo_gioi_han_120_ngay_khuyen_mai_giam_gia\"><\/span><b>B\u00e3i b\u1ecf gi\u1edbi h\u1ea1n 120 ng\u00e0y khuy\u1ebfn m\u1ea1i, gi\u1ea3m gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u00e3i b\u1ecf quy \u0111\u1ecbnh gi\u1edbi h\u1ea1n 120 ng\u00e0y th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i gi\u1ea3m gi\u00e1 trong m\u1ed9t n\u0103m. S\u1ef1 thay \u0111\u1ed5i n\u00e0y gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u00eam quy\u1ec1n ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c b\u00e1n h\u00e0ng, \u0111\u1ed3ng th\u1eddi ph\u00f9 h\u1ee3p v\u1edbi xu h\u01b0\u1edbng kinh doanh hi\u1ec7n \u0111\u1ea1i, nh\u1ea5t l\u00e0 trong m\u00f4i tr\u01b0\u1eddng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_truoc_khi_Nghi_dinh_2392026ND-CP_co_hieu_luc\"><\/span><b>Quy \u0111\u1ecbnh tr\u01b0\u1edbc khi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c, ho\u1ea1t \u0111\u1ed9ng khuy\u1ebfn m\u1ea1i b\u1eb1ng h\u00ecnh th\u1ee9c gi\u1ea3m gi\u00e1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, t\u1ed5ng th\u1eddi gian th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i b\u1eb1ng h\u00ecnh th\u1ee9c gi\u1ea3m gi\u00e1 \u0111\u1ed1i v\u1edbi m\u1ed9t lo\u1ea1i nh\u00e3n hi\u1ec7u h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 120 ng\u00e0y trong m\u1ed9t n\u0103m, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i t\u1eadp trung ho\u1eb7c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1eb7t ra nh\u1eb1m b\u1ea3o \u0111\u1ea3m m\u00f4i tr\u01b0\u1eddng c\u1ea1nh tranh l\u00e0nh m\u1ea1nh, h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng gi\u1ea3m gi\u00e1 trong th\u1eddi gian qu\u00e1 d\u00e0i l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn th\u1ecb tr\u01b0\u1eddng v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a c\u00e1c ch\u1ee7 th\u1ec3 kinh doanh kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p ph\u1ea3n \u00e1nh r\u1eb1ng gi\u1edbi h\u1ea1n n\u00e0y ch\u01b0a c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi xu h\u01b0\u1edbng kinh doanh hi\u1ec7n nay. \u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 ho\u1eb7c th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh Flash Sale, Mega Sale, \u01b0u \u0111\u00e3i theo m\u00f9a, gi\u1ea3m gi\u00e1 cu\u1ed1i tu\u1ea7n ho\u1eb7c c\u00e1c chi\u1ebfn d\u1ecbch b\u00e1n h\u00e0ng k\u00e9o d\u00e0i di\u1ec5n ra v\u1edbi t\u1ea7n su\u1ea5t cao. Vi\u1ec7c b\u1ecb gi\u1edbi h\u1ea1n s\u1ed1 ng\u00e0y gi\u1ea3m gi\u00e1 khi\u1ebfn doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch kinh doanh d\u00e0i h\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_Nghi_dinh_2392026ND-CP_quy_dinh_nguong_thoi_gian_khuyen_mai\"><\/span><b>\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP quy \u0111\u1ecbnh ng\u01b0\u1ee1ng th\u1eddi gian khuy\u1ebfn m\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 b\u00e3i b\u1ecf quy \u0111\u1ecbnh gi\u1edbi h\u1ea1n 120 ng\u00e0y trong m\u1ed9t n\u0103m \u0111\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i gi\u1ea3m gi\u00e1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c s\u1eeda \u0111\u1ed5i n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c quy \u0111\u1ecbnh gi\u1edbi h\u1ea1n v\u1ec1 t\u1ed5ng th\u1eddi gian th\u1ef1c hi\u1ec7n khuy\u1ebfn m\u1ea1i gi\u1ea3m gi\u00e1 theo n\u0103m kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo n\u1ed9i dung \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP kh\u00f4ng l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t c\u1ee7a h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i gi\u1ea3m gi\u00e1 m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 th\u1eddi gian th\u1ef1c hi\u1ec7n. C\u00e1c quy \u0111\u1ecbnh kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng khuy\u1ebfn m\u1ea1i, \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n, m\u1ee9c gi\u1ea3m gi\u00e1 t\u1ed1i \u0111a (n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh) v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 kh\u00e1c c\u1ee7a th\u01b0\u01a1ng nh\u00e2n v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, doanh nghi\u1ec7p kh\u00f4ng n\u00ean hi\u1ec3u r\u1eb1ng vi\u1ec7c b\u00e3i b\u1ecf gi\u1edbi h\u1ea1n 120 ng\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c c\u00f3 th\u1ec3 t\u1ef1 do th\u1ef1c hi\u1ec7n m\u1ecdi ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i m\u00e0 kh\u00f4ng c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt. Khi tri\u1ec3n khai ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u00e0 ngh\u0129a v\u1ee5 theo Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i c\u00f9ng c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u00f3 li\u00ean quan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_ve_hang_hoa_dich_vu_duoc_khuyen_mai\"><\/span><b>\u0110i\u1ec3m m\u1edbi v\u1ec1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9127\" aria-describedby=\"caption-attachment-9127\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9127\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-ve-hang-hoa-dich-vu-duoc-khuyen-mai.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP v\u1ec1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-ve-hang-hoa-dich-vu-duoc-khuyen-mai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-ve-hang-hoa-dich-vu-duoc-khuyen-mai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-ve-hang-hoa-dich-vu-duoc-khuyen-mai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-ve-hang-hoa-dich-vu-duoc-khuyen-mai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-ve-hang-hoa-dich-vu-duoc-khuyen-mai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9127\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP v\u1ec1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i v\u00e0 c\u0169ng l\u00e0 n\u1ec1n t\u1ea3ng c\u1ee7a to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng khuy\u1ebfn m\u1ea1i ch\u00ednh l\u00e0 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP, quy \u0111\u1ecbnh v\u1ec1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_muc_hang_hoa_dich_vu_khong_duoc_khuyen_mai\"><\/span><b>Danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i, d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i. Trong \u0111\u00f3, m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 b\u1ecb lo\u1ea1i tr\u1eeb kh\u1ecfi ph\u1ea1m vi \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u00a0<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>STT<\/b><\/td>\n<td style=\"text-align: center;\"><b>Nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1ecb lo\u1ea1i tr\u1eeb<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ghi ch\u00fa<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u01b0\u1ee3u\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u1ed5 s\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ed1c l\u00e1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m s\u1eefa thay th\u1ebf s\u1eefa m\u1eb9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ed1c k\u00ea \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u1eeb tr\u01b0\u1eddng h\u1ee3p khuy\u1ebfn m\u1ea1i cho th\u01b0\u01a1ng nh\u00e2n kinh doanh thu\u1ed1c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 kh\u00e1m ch\u1eefa b\u1ec7nh, gi\u00e1o d\u1ee5c c\u1ee7a c\u00f4ng s\u1edf c\u00f4ng l\u1eadp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1ecb c\u1ea5m l\u01b0u h\u00e0nh t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_tien_duoc_dung_lam_hang_hoa_khuyen_mai\"><\/span><b>Quy \u0111\u1ecbnh ti\u1ec1n \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m h\u00e0ng h\u00f3a khuy\u1ebfn m\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 vi\u1ec7c ti\u1ec1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8, \u0110i\u1ec1u 10, \u0110i\u1ec1u 11 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh. Quy \u0111\u1ecbnh n\u00e0y m\u1edf r\u1ed9ng th\u00eam ph\u01b0\u01a1ng th\u1ee9c th\u1ef1c hi\u1ec7n khuy\u1ebfn m\u1ea1i cho doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi xu h\u01b0\u1edbng khuy\u1ebfn m\u1ea1i b\u1eb1ng voucher, m\u00e3 gi\u1ea3m gi\u00e1 quy \u0111\u1ed5i ra ti\u1ec1n m\u1eb7t ho\u1eb7c ho\u00e0n ti\u1ec1n (cashback) \u0111ang ng\u00e0y c\u00e0ng ph\u1ed5 bi\u1ebfn trong th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Han_muc_gia_tri_hang_hoa_dung_de_khuyen_mai\"><\/span><b>H\u1ea1n m\u1ee9c gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9126\" aria-describedby=\"caption-attachment-9126\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9126\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-ve-han-muc-gia-tri-hang-hoa-dung-de-khuyen-mai.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP v\u1ec1 h\u1ea1n m\u1ee9c gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-ve-han-muc-gia-tri-hang-hoa-dung-de-khuyen-mai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-ve-han-muc-gia-tri-hang-hoa-dung-de-khuyen-mai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-ve-han-muc-gia-tri-hang-hoa-dung-de-khuyen-mai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-ve-han-muc-gia-tri-hang-hoa-dung-de-khuyen-mai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-ve-han-muc-gia-tri-hang-hoa-dung-de-khuyen-mai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9126\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP v\u1ec1 h\u1ea1n m\u1ee9c gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 nguy\u00ean t\u1eafc chung v\u1eabn \u0111\u01b0\u1ee3c duy tr\u00ec:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i trong m\u1ed9t ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00a0\u0110\u00e2y l\u00e0 h\u1ea1n m\u1ee9c xuy\u00ean su\u1ed1t, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi x\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh t\u1eb7ng qu\u00e0, mua 1 t\u1eb7ng 1 ho\u1eb7c gi\u1ea3m gi\u00e1 tr\u1ef1c ti\u1ebfp, v\u00ec \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 c\u01a1 quan qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng v\u00e0 S\u1edf C\u00f4ng Th\u01b0\u01a1ng ki\u1ec3m tra, x\u1eed l\u00fd vi ph\u1ea1m n\u1ebfu c\u00f3.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_trung_thuong_trong_khuyen_mai_may_rui\"><\/span><b>X\u00e1c \u0111\u1ecbnh tr\u00fang th\u01b0\u1edfng trong khuy\u1ebfn m\u1ea1i may r\u1ee7i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 gi\u1ea3i quy\u1ebft tr\u1ef1c ti\u1ebfp b\u1ea5t c\u1eadp t\u1ed3n t\u1ea1i nhi\u1ec1u n\u0103m ch\u00ednh l\u00e0 quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh tr\u00fang th\u01b0\u1edfng trong ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i mang t\u00ednh may r\u1ee7i t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Yeu_cau_chung_kien_truc_tiep_hoac_truc_tuyen_cua_khach_hang\"><\/span><b>Y\u00eau c\u1ea7u ch\u1ee9ng ki\u1ebfn tr\u1ef1c ti\u1ebfp ho\u1eb7c tr\u1ef1c tuy\u1ebfn c\u1ee7a kh\u00e1ch h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1 \u0110i\u1ec1u 13 theo h\u01b0\u1edbng quy \u0111\u1ecbnh r\u00f5:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u00fang th\u01b0\u1edfng trong ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i mang t\u00ednh may r\u1ee7i ph\u1ea3i c\u00f3 s\u1ef1 ch\u1ee9ng ki\u1ebfn tr\u1ef1c ti\u1ebfp ho\u1eb7c tr\u1ef1c tuy\u1ebfn c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, quy \u0111\u1ecbnh c\u0169 kh\u00f4ng n\u00eau r\u00f5 h\u00ecnh th\u1ee9c ch\u1ee9ng ki\u1ebfn c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp, d\u1eabn \u0111\u1ebfn nhi\u1ec1u c\u00e1ch hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng kh\u00e1c nhau, g\u00e2y kh\u00f3 kh\u0103n cho c\u1ea3 c\u01a1 quan qu\u1ea3n l\u00fd l\u1eabn doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh quay s\u1ed1, b\u1ed1c th\u0103m tr\u00fang th\u01b0\u1edfng. V\u1edbi quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn linh ho\u1ea1t gi\u1eefa h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c tr\u1ef1c ti\u1ebfp (c\u00f3 kh\u00e1ch h\u00e0ng, \u0111\u1ea1i di\u1ec7n kh\u00e1ch h\u00e0ng hi\u1ec7n di\u1ec7n) ho\u1eb7c tr\u1ef1c tuy\u1ebfn (livestream, ph\u00e1t tr\u1ef1c ti\u1ebfp qua n\u1ec1n t\u1ea3ng s\u1ed1) mi\u1ec5n l\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, c\u00f3 th\u1ec3 ki\u1ec3m ch\u1ee9ng \u0111\u01b0\u1ee3c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_giai_thuong_khong_co_nguoi_trung_thuong\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u1ea3i th\u01b0\u1edfng kh\u00f4ng c\u00f3 ng\u01b0\u1eddi tr\u00fang th\u01b0\u1edfng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, kho\u1ea3n 5 \u0110i\u1ec1u 13 c\u0169ng \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u1ea3i th\u01b0\u1edfng kh\u00f4ng c\u00f3 ng\u01b0\u1eddi tr\u00fang th\u01b0\u1edfng. Theo quy \u0111\u1ecbnh m\u1edbi, gi\u1ea3i th\u01b0\u1edfng kh\u00f4ng c\u00f3 ng\u01b0\u1eddi tr\u00fang th\u01b0\u1edfng c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i mang t\u00ednh may r\u1ee7i l\u00e0 gi\u1ea3i th\u01b0\u1edfng c\u00f2n l\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac th\u1eddi h\u1ea1n trao th\u01b0\u1edfng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u01b0\u1edfng \u0111\u01b0\u1ee3c trao qu\u00e1 th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac th\u1eddi h\u1ea1n trao th\u01b0\u1edfng do s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng ho\u1eb7c do tr\u1edf ng\u1ea1i kh\u00e1ch quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi c\u00f3 \u00fd ngh\u0129a th\u1ef1c ti\u1ec5n r\u1ea5t l\u1edbn. Theo gi\u1ea3i th\u00edch c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Trong giai \u0111o\u1ea1n d\u1ecbch COVID-19 b\u00f9ng ph\u00e1t, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 trao gi\u1ea3i th\u01b0\u1edfng cho kh\u00e1ch h\u00e0ng tr\u00fang th\u01b0\u1edfng nh\u01b0ng b\u1ecb ch\u1eadm tr\u1ec5 so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh do c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1ch quan (gi\u00e3n c\u00e1ch x\u00e3 h\u1ed9i, gi\u00e1n \u0111o\u1ea1n v\u1eadn chuy\u1ec3n&#8230;). N\u1ebfu \u00e1p d\u1ee5ng c\u1ee9ng nh\u1eafc quy \u0111\u1ecbnh c\u0169, nh\u1eefng gi\u1ea3i th\u01b0\u1edfng n\u00e0y s\u1ebd b\u1ecb coi l\u00e0 kh\u00f4ng c\u00f3 ng\u01b0\u1eddi tr\u00fang th\u01b0\u1edfng, bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i tr\u00edch 50% gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng \u0111\u00e3 c\u00f4ng b\u1ed1 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, d\u00f9 tr\u00ean th\u1ef1c t\u1ebf gi\u1ea3i th\u01b0\u1edfng \u0111\u00e3 \u0111\u01b0\u1ee3c trao \u0111\u1ebfn tay kh\u00e1ch h\u00e0ng.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i l\u1ea7n n\u00e0y \u0111\u00e3 b\u1ed5 sung ngo\u1ea1i l\u1ec7 cho tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng ho\u1eb7c tr\u1edf ng\u1ea1i kh\u00e1ch quan, gi\u00fap b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ch\u00ednh \u0111\u00e1ng c\u1ee7a c\u1ea3 doanh nghi\u1ec7p l\u1eabn kh\u00e1ch h\u00e0ng tr\u00fang th\u01b0\u1edfng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_chuc_hiep_thuong_lua_chon_thuong_nhan\"><\/span><b>T\u1ed5 ch\u1ee9c hi\u1ec7p th\u01b0\u01a1ng l\u1ef1a ch\u1ecdn th\u01b0\u01a1ng nh\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP c\u00f2n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 8, kho\u1ea3n 9 \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP v\u1ec1 vi\u1ec7c t\u1ed5 ch\u1ee9c hi\u1ec7p th\u01b0\u01a1ng \u0111\u1ec3 l\u1ef1a ch\u1ecdn th\u01b0\u01a1ng nh\u00e2n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_khoan_8_khoan_9_sua_doi\"><\/span><b>N\u1ed9i dung kho\u1ea3n 8, kho\u1ea3n 9 s\u1eeda \u0111\u1ed5i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung mang t\u00ednh chuy\u00ean ng\u00e0nh, th\u01b0\u1eddng \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u th\u01b0\u01a1ng nh\u00e2n c\u00f9ng \u0111\u0103ng k\u00fd t\u1ed5 ch\u1ee9c m\u1ed9t ho\u1ea1t \u0111\u1ed9ng x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i t\u1ea1i c\u00f9ng \u0111\u1ecba \u0111i\u1ec3m, th\u1eddi gian v\u00e0 c\u1ea7n c\u01a1 ch\u1ebf hi\u1ec7p th\u01b0\u01a1ng \u0111\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e9p t\u1ed5 ch\u1ee9c. Vi\u1ec7c s\u1eeda \u0111\u1ed5i kho\u1ea3n 8, kho\u1ea3n 9 \u0110i\u1ec1u 29 h\u01b0\u1edbng \u0111\u1ebfn vi\u1ec7c l\u00e0m r\u00f5 h\u01a1n quy tr\u00ecnh, tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u00ean li\u00ean quan trong qu\u00e1 tr\u00ecnh hi\u1ec7p th\u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_chiu_tac_dong\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung n\u00e0y ch\u1ee7 y\u1ebfu \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c th\u01b0\u01a1ng nh\u00e2n t\u1ed5 ch\u1ee9c h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m th\u01b0\u01a1ng m\u1ea1i, ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 nhu c\u1ea7u t\u1ed5 ch\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i quy m\u00f4 l\u1edbn, c\u1ea7n \u0111\u0103ng k\u00fd v\u1edbi C\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_hinh_thuc_khuyen_mai_khong_phai_thong_bao_voi_So_Cong_Thuong\"><\/span><b>C\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9125\" aria-describedby=\"caption-attachment-9125\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9125\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-quy-dinh-cac-hinh-thuc-khuyen-mai-khong-phai-thong-bao-voi-So-Cong-Thuong.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP quy \u0111\u1ecbnh c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-quy-dinh-cac-hinh-thuc-khuyen-mai-khong-phai-thong-bao-voi-So-Cong-Thuong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-quy-dinh-cac-hinh-thuc-khuyen-mai-khong-phai-thong-bao-voi-So-Cong-Thuong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-quy-dinh-cac-hinh-thuc-khuyen-mai-khong-phai-thong-bao-voi-So-Cong-Thuong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-quy-dinh-cac-hinh-thuc-khuyen-mai-khong-phai-thong-bao-voi-So-Cong-Thuong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Nghi-dinh-239_2026_ND-CP-quy-dinh-cac-hinh-thuc-khuyen-mai-khong-phai-thong-bao-voi-So-Cong-Thuong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9125\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP quy \u0111\u1ecbnh c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung c\u00f3 t\u00ednh \u1ee9ng d\u1ee5ng cao nh\u1ea5t \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn v\u1eadn h\u00e0nh doanh nghi\u1ec7p, b\u1edfi n\u00f3 quy\u1ebft \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi tri\u1ec3n khai m\u1ed9t ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh (Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 128\/2024\/N\u0110-CP v\u00e0 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP), ph\u1ea7n l\u1edbn c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i ph\u1ed5 bi\u1ebfn kh\u00f4ng c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y. C\u1ee5 th\u1ec3:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ghi ch\u00fa<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c cho kh\u00e1ch h\u00e0ng tham gia c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt, gi\u1ea3i tr\u00ed v\u00e0 s\u1ef1 ki\u1ec7n kh\u00e1c v\u00ec m\u1ee5c \u0111\u00edch khuy\u1ebfn m\u1ea1i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 8 \u0110i\u1ec1u 92 Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i 2005<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01b0a h\u00e0ng m\u1eabu, cung \u1ee9ng d\u1ecbch v\u1ee5 m\u1eabu \u0111\u1ec3 kh\u00e1ch h\u00e0ng d\u00f9ng th\u1eed kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eb7ng h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 kh\u00f4ng thu ti\u1ec1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 b\u00e1n, gi\u00e1 cung \u1ee9ng d\u1ecbch v\u1ee5 tr\u01b0\u1edbc \u0111\u00f3, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong th\u1eddi gian khuy\u1ebfn m\u1ea1i \u0111\u00e3 th\u00f4ng b\u00e1o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f3 k\u00e8m theo phi\u1ebfu mua h\u00e0ng, phi\u1ebfu s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f3 k\u00e8m theo phi\u1ebfu d\u1ef1 thi cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 ch\u1ecdn ng\u01b0\u1eddi trao th\u01b0\u1edfng theo th\u1ec3 l\u1ec7 v\u00e0 gi\u1ea3i th\u01b0\u1edfng \u0111\u00e3 c\u00f4ng b\u1ed1\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea3i th\u00f4ng b\u00e1o khi ch\u01b0\u01a1ng tr\u00ecnh c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng, qu\u00e0 t\u1eb7ng t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 khuy\u1ebfn m\u1ea1i cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c b\u00e1n, cung \u1ee9ng th\u00f4ng quan s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, \u1ee9ng d\u1ee5ng s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, website khuy\u1ebfn m\u1ea1i tr\u1ef1c tuy\u1ebfn v\u00e0 \u1ee9ng d\u1ee5ng khuy\u1ebfn m\u1ea1i tr\u1ef1c tuy\u1ebfn th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh kh\u00e1ch h\u00e0ng th\u01b0\u1eddng xuy\u00ean\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_ve_hach_toan_chi_phi_khuyen_mai_xuat_hoa_don_giam_gia\"><\/span><b>L\u01b0u \u00fd v\u1ec1 h\u1ea1ch to\u00e1n chi ph\u00ed khuy\u1ebfn m\u1ea1i, xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u1ea3m gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c kh\u00f4ng c\u1ea7n l\u01b0u tr\u1eef h\u1ed3 s\u01a1. Doanh nghi\u1ec7p v\u1eabn c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 th\u1ec3 l\u1ec7 ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t n\u1ed9i b\u1ed9, l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed khuy\u1ebfn m\u1ea1i theo \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh (Th\u00f4ng t\u01b0 200\/2014\/TT-BTC ho\u1eb7c Th\u00f4ng t\u01b0 133\/2016\/TT-BTC), \u0111\u1ed3ng th\u1eddi xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u1ea3m gi\u00e1, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i h\u1ee3p l\u1ec7. \u0110\u00e2y l\u00e0 h\u1ed3 s\u01a1 quan tr\u1ecdng ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, tr\u00e1nh b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i tr\u1eeb chi ph\u00ed do thi\u1ebfu c\u0103n c\u1ee9 ch\u1ee9ng minh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch ho\u1eb7c mu\u1ed1n \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c khi \u00e1p d\u1ee5ng \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP v\u00e0o th\u1ef1c t\u1ebf, vi\u1ec7c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-dich-vu\/\">thu\u00ea k\u1ebf to\u00e1n d\u1ecbch v\u1ee5<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p nh\u01b0 MAN s\u1ebd gi\u00fap h\u1ed3 s\u01a1 khuy\u1ebfn m\u1ea1i, ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c x\u1eed l\u00fd \u0111\u00fang quy \u0111\u1ecbnh ngay t\u1eeb \u0111\u1ea7u.\u00a0\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_cho_ke_toan_va_doanh_nghiep\"><\/span><b>Checklist cho k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kh\u00f4ng b\u1ecf s\u00f3t b\u1ea5t k\u1ef3 \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP n\u00e0o trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng, doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 tham kh\u1ea3o checklist h\u00e0nh \u0111\u1ed9ng sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt b\u1ea3n Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 128\/2024\/N\u0110-CP \u0111\u1ec3 c\u00f3 c\u00e1i nh\u00ecn h\u1ee3p nh\u1ea5t, \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i \u0111ang tri\u1ec3n khai ho\u1eb7c d\u1ef1 ki\u1ebfn tri\u1ec3n khai trong n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra h\u1ea1n m\u1ee9c gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, \u0111\u1ea3m b\u1ea3o kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 50% gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng ho\u1eb7c c\u1eadp nh\u1eadt th\u1ec3 l\u1ec7 ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i b\u1eb1ng v\u0103n b\u1ea3n, l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 n\u1ed9i b\u1ed9 l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n v\u00e0 gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i mang t\u00ednh may r\u1ee7i, x\u00e2y d\u1ef1ng quy tr\u00ecnh t\u1ed5 ch\u1ee9c c\u00f3 s\u1ef1 ch\u1ee9ng ki\u1ebfn tr\u1ef1c ti\u1ebfp ho\u1eb7c tr\u1ef1c tuy\u1ebfn c\u1ee7a kh\u00e1ch h\u00e0ng, \u0111\u1ed3ng th\u1eddi theo d\u00f5i s\u00e1t th\u1eddi h\u1ea1n trao th\u01b0\u1edfng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tham v\u1ea5n \u00fd ki\u1ebfn chuy\u00ean gia ph\u00e1p l\u00fd ho\u1eb7c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p ho\u1eb7c li\u00ean quan \u0111\u1ebfn nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP cho th\u1ea5y \u0111\u1ecbnh h\u01b0\u1edbng c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 t\u1ea1o m\u00f4i tr\u01b0\u1eddng kinh doanh thu\u1eadn l\u1ee3i h\u01a1n cho doanh nghi\u1ec7p trong ho\u1ea1t \u0111\u1ed9ng x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i. C\u00e1c s\u1eeda \u0111\u1ed5i t\u1eadp trung v\u00e0o nh\u1eefng n\u1ed9i dung c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn th\u1ef1c ti\u1ec5n tri\u1ec3n khai ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, n\u1ed5i b\u1eadt l\u00e0 b\u00e3i b\u1ecf gi\u1edbi h\u1ea1n 120 ng\u00e0y\/n\u0103m \u0111\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i gi\u1ea3m gi\u00e1, b\u1ed5 sung c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh v\u1ec1 th\u00f4ng b\u00e1o \u0111\u1ed1i v\u1edbi ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i c\u00f3 t\u00ednh may r\u1ee7i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i linh ho\u1ea1t, ph\u00f9 h\u1ee3p v\u1edbi xu h\u01b0\u1edbng kinh doanh hi\u1ec7n \u0111\u1ea1i, \u0111\u1eb7c bi\u1ec7t trong l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 b\u00e1n l\u1ebb. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u1eb1ng vi\u1ec7c b\u00e3i b\u1ecf m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c ho\u1eb7c th\u1eddi gian th\u1ef1c hi\u1ec7n khuy\u1ebfn m\u1ea1i kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd kh\u00e1c. Khi tri\u1ec3n khai ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, th\u01b0\u01a1ng nh\u00e2n v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i, Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP) v\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 chi ti\u1ebft!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_nhung_diem_moi_Nghi_dinh_2392026ND-CP\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 nh\u1eefng \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_2392026ND-CP_co_hieu_luc_tu_khi_nao\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCh\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 26\/06\/2026, Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khuyen_mai_giam_gia_co_phai_thong_bao_voi_So_Cong_Thuong_khong\"><\/span>Khuy\u1ebfn m\u1ea1i gi\u1ea3m gi\u00e1 c\u00f3 ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, h\u00ecnh th\u1ee9c b\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 tr\u01b0\u1edbc \u0111\u00f3 (khuy\u1ebfn m\u1ea1i b\u1eb1ng h\u00ecnh th\u1ee9c gi\u1ea3m gi\u00e1) th\u00ec kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Muc_gia_tri_hang_hoa_dich_vu_dung_de_khuyen_mai_toi_da_la_bao_nhieu\"><\/span>M\u1ee9c gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i t\u1ed1i \u0111a l\u00e0 bao nhi\u00eau?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i trong m\u1ed9t ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_chuong_trinh_khuyen_mai_bat_buoc_phai_thong_bao_voi_So_Cong_Thuong\"><\/span>Khi n\u00e0o ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i b\u1eaft bu\u1ed9c ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c b\u00e1n h\u00e0ng k\u00e8m phi\u1ebfu d\u1ef1 thi \u0111\u1ec3 ch\u1ecdn ng\u01b0\u1eddi tr\u00fang th\u01b0\u1edfng theo th\u1ec3 l\u1ec7 v\u00e0 gi\u1ea3i th\u01b0\u1edfng \u0111\u00e3 c\u00f4ng b\u1ed1, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o khi ch\u01b0\u01a1ng tr\u00ecnh c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Viec_xac_dinh_trung_thuong_trong_chuong_trinh_may_rui_co_gi_thay_doi\"><\/span>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u00fang th\u01b0\u1edfng trong ch\u01b0\u01a1ng tr\u00ecnh may r\u1ee7i c\u00f3 g\u00ec thay \u0111\u1ed5i?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP quy \u0111\u1ecbnh r\u00f5 vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u00fang th\u01b0\u1edfng trong ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i mang t\u00ednh may r\u1ee7i ph\u1ea3i c\u00f3 s\u1ef1 ch\u1ee9ng ki\u1ebfn tr\u1ef1c ti\u1ebfp ho\u1eb7c tr\u1ef1c tuy\u1ebfn c\u1ee7a kh\u00e1ch h\u00e0ng.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 26\/06\/2026, Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khuy\u1ebfn m\u1ea1i gi\u1ea3m gi\u00e1 c\u00f3 ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, h\u00ecnh th\u1ee9c b\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 tr\u01b0\u1edbc \u0111\u00f3 (khuy\u1ebfn m\u1ea1i b\u1eb1ng h\u00ecnh th\u1ee9c gi\u1ea3m gi\u00e1) th\u00ec kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"M\u1ee9c gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i t\u1ed1i \u0111a l\u00e0 bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i trong m\u1ed9t ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi n\u00e0o ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i b\u1eaft bu\u1ed9c ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c b\u00e1n h\u00e0ng k\u00e8m phi\u1ebfu d\u1ef1 thi \u0111\u1ec3 ch\u1ecdn ng\u01b0\u1eddi tr\u00fang th\u01b0\u1edfng theo th\u1ec3 l\u1ec7 v\u00e0 gi\u1ea3i th\u01b0\u1edfng \u0111\u00e3 c\u00f4ng b\u1ed1, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o khi ch\u01b0\u01a1ng tr\u00ecnh c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u00fang th\u01b0\u1edfng trong ch\u01b0\u01a1ng tr\u00ecnh may r\u1ee7i c\u00f3 g\u00ec thay \u0111\u1ed5i?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP quy \u0111\u1ecbnh r\u00f5 vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u00fang th\u01b0\u1edfng trong ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i mang t\u00ednh may r\u1ee7i ph\u1ea3i c\u00f3 s\u1ef1 ch\u1ee9ng ki\u1ebfn tr\u1ef1c ti\u1ebfp ho\u1eb7c tr\u1ef1c tuy\u1ebfn c\u1ee7a kh\u00e1ch h\u00e0ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP \u0111ang nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 quan t\u00e2m l\u1edbn t\u1eeb c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn marketing khi nhi\u1ec1u quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi th\u1ef1c ti\u1ec5n kinh doanh hi\u1ec7n nay. C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 26\/06\/2026, Ngh\u1ecb \u0111\u1ecbnh 239\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP, trong \u0111\u00f3 n\u1ed5i b\u1eadt l\u00e0 vi\u1ec7c b\u00e3i b\u1ecf gi\u1edbi h\u1ea1n 120 ng\u00e0y\/n\u0103m \u0111\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i gi\u1ea3m gi\u00e1, b\u1ed5 sung th\u00eam nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9124,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9123","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9123","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=9123"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9123\/revisions"}],"predecessor-version":[{"id":9128,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9123\/revisions\/9128"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9124"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9123"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9123"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}