Does the Vietnamese New Year's Eve fall on the 30th day of the 12th lunar month of 2024? Will there be a fireworks display on the 2025 Tet holiday in Vietnam?

Does the Vietnamese New Year's Eve fall on the 30th day of the 12th lunar month of 2024? Will there be a fireworks display on the 2025 Tet holiday in Vietnam? Is the purchase of fireworks from the Ministry of Defense subject to environmental protection tax in Vietnam?

Does the Vietnamese New Year's Eve fall on the 30th day of the 12th lunar month of 2024?

Based on the Perpetual Calendar for January 2025:

Thus, this lunar year does not have a Vietnamese New Year's Eve on the 30th, and January 29 of the lunar calendar will be the last day of 2025, falling on Tuesday, January 28, 2025, Gregorian calendar (January 29, 2024, lunar, corresponds to January 28, 2025, Gregorian).

Furthermore, it is noted that January 30th of the lunar calendar is traditionally considered the conclusion of the previous year, deeply ingrained in the consciousness of Vietnamese people. However, this year there is no January 30th of the lunar calendar because from 2025 to 2032, there will only be a January 29th.

Scientific explanation of this phenomenon is as follows:

- The lunar calendar is calculated based on the Moon's cycle around the Earth. Each cycle lasts about 29.53 days, so a lunar month can be either 29 or 30 days.

- Determining whether a month has 29 or 30 days is based on calculating the new moon (beginning of the month) and the full moon (middle of the month). When the lunar December (Chạp) has only 29 days, it means:

The new moon (when the Moon, Sun, and Earth align, i.e., the new moon) occurs on the 29th of the lunar December. Therefore, the lunar December does not have a 30th and will move to the 1st of the new year.

This phenomenon does not occur on a fixed cycle because the new moon position is irregular. The reason is due to the gravitational forces of the Sun, Earth, and other planets affecting the Moon's movement.

In conclusion, whether the lunar December has 29 or 30 days is determined by the lunar cycle and does not follow a fixed rule, which sometimes results in the absence of a January 30th New Year's Eve.

Hence, the 29th of the lunar December can be considered Tet holiday 2025 as there is no 30th of the lunar December.

Note: Information is for reference only!

Is there a Vietnamese New Year's Eve on January 30?

Does the Vietnamese New Year's Eve fall on the 30th day of the 12th lunar month of 2024? (Image from the Internet)

Will there be a fireworks display on the 2025 Tet holiday in Vietnam?

Pursuant to Clause 3, Article 11 of Decree 137/2020/ND-CP regulating cases for fireworks displays, the specifics are as follows:

Cases for Fireworks Displays

1. Tet Nguyen Dan

a) Cities directly under central authority and Thua Thien Hue province are allowed to conduct high-range and low-range fireworks displays, with a duration not exceeding 15 minutes; other provinces may conduct low-range fireworks for a duration not exceeding 15 minutes;

b) The timing for the display is at the Tet Nguyen Dan New Year's Eve.

  1. Hung Kings' Commemoration Day

a) Phu Tho province is allowed to conduct low-range fireworks displays, with a duration not exceeding 15 minutes, at the Hung Temple area;

b) The timing for the display is at 9:00 PM on the 9th of the lunar March.

  1. National Day

a) Cities directly under central authority and Thua Thien Hue province are allowed to conduct high-range and low-range fireworks displays, with a duration not exceeding 15 minutes; other provinces may conduct low-range fireworks for a duration not exceeding 15 minutes;

b) The timing for the display is at 9:00 PM on September 2.

...

According to the above regulation, Tet Nguyen Dan is one of the occasions where a fireworks display is organized. The display time is at the Tet Nguyen Dan New Year's Eve.

In addition, pursuant to Directive No. 40-CT/TW from the Secretariat regarding organizing Tet At Ty 2025, it is stipulated as follows:

Our country celebrates Tet Nguyen Dan At Ty 2025 along with the 95th Anniversary of the Establishment of the Communist Party, with the entire nation focusing on acceleration and breakthrough to successfully implement the Resolution of the 13th National Congress of the Communist Party and the resolutions of party congresses at all levels, while preparing to organize the party congresses at all levels for the 2025 - 2030 term leading to the 14th National Congress, bringing the country into a new era. To best prepare the conditions to serve the people in celebrating the spring and welcoming the new year safely, healthily, economically, creating new momentum and motivation to successfully implement the work tasks of 2025 from the early months, the Secretariat requires party committees, party organizations, governments, Fatherland Fronts, and political - social organizations at all levels to focus on leading, directing, and organizing the implementation of some key tasks as follows:

...

  1. Strictly implement the management and organization of festivals according to the regulations, ensuring the spring celebration activities, traditional commemoration days, year-end review, New Year's meetings, tree planting festivals, etc., are practical, safe, economical, avoiding ostentation, formalism, wastefulness, and suitable with cultural life, traditional customs, and good practices of the nation. The local authorities, based on their capabilities, conditions, and actual situations, can decide on organizing fireworks displays to celebrate the new year, ensuring safety, economy, creating a cheerful and exciting atmosphere among the people.

...

Thus, there will be fireworks displays organized on Tet holiday 2025.

Is the purchase of fireworks from the Ministry of Defense subject to environmental protection tax in Vietnam?

According to Article 3 of the Environmental Protection Tax Law 2010 regarding taxable objects for environmental protection tax, it is regulated as follows:

Taxable Objects

  1. Gasoline, oil, lubricants, including:

a) Gasoline, excluding ethanol;

b) Jet fuel;

c) Diesel oil;

d) Kerosene;

đ) Mazut oil;

e) Lubricating oil;

g) Lubricating grease.

  1. Coal, including:

a) Lignite;

b) Anthracite;

c) Coking coal;

d) Other types of coal.

  1. Hydro-chloro-fluoro-carbon (HCFC) solution.
  1. Plastic bags subject to tax.
  1. Herbicides subject to restrictions.
  1. Termiticides subject to restrictions.
  1. Forest protection agents subject to restrictions.
  1. Warehouse disinfectants subject to restrictions.
  1. Should the need arise to add other taxable objects for compatibility with each period, the Standing Committee of the National Assembly shall consider and regulate.

The Government of Vietnam details this Article.

Thus, according to the regulations above, fireworks from the Ministry of Defense are not subject to the environmental protection tax.

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