How many days are left until New Year's Eve 2025? Will there be fireworks in Vietnam on New Year's Eve 2025? Are fireworks subject to excise tax in Vietnam?

How many days are left until New Year's Eve 2025?

Based on the Perpetual Calendar for January 2025 as follows:

According to the above calendar, New Year's Eve 2025 will occur on January 28, 2025 (December 29 in the Lunar Calendar).

Today is January 6, 2025.

Thus, there are 22 days left until the 2025 New Year's Eve.

Will there be fireworks in Vietnam on New Year's Eve 2025?

Based on Clause 3, Article 11 of Decree 137/2020/ND-CP which stipulates the cases for organizing fireworks displays as follows:

Cases for organizing fireworks displays

1. Lunar New Year

a) Cities directly under central authority and Thua Thien Hue Province are permitted to organize high-altitude and low-altitude fireworks, with a duration not exceeding 15 minutes; other provinces are allowed to host low-altitude fireworks, with a duration not exceeding 15 minutes;

b) The firing time is at the moment of Lunar New Year's Eve.

2. Hung Kings’ Commemoration Day

a) Phu Tho Province is permitted to organize low-altitude fireworks, with a duration not exceeding 15 minutes, at Hung Temple area;

b) The firing time is at 21:00 on the 9th of March in the Lunar Calendar.

3. National Day

a) Cities directly under central authority and Thua Thien Hue Province are permitted to organize high-altitude and low-altitude fireworks, with a duration not exceeding 15 minutes; other provinces are allowed to host low-altitude fireworks, with a duration not exceeding 15 minutes;

b) The firing time is at 21:00 on September 2.

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According to the above regulation, Lunar New Year is one of the events where fireworks displays are allowed. The firing time is during the moment of Lunar New Year's Eve.

Furthermore, based on Directive No. 40-CT/TW from the Secretariat on organizing the Lunar New Year At Ty 2025, the following provisions are included:

Our country welcomes Lunar New Year At Ty 2025 along with the 95th anniversary of the establishment of the Communist Party, while the entire nation is focusing on accelerating, achieving breakthroughs for the successful implementation of the Resolution of the XIII National Congress of the Communist Party and the resolutions of the Party Congresses at all levels, concurrently preparing to organize Party Congresses at all levels for the 2025 - 2030 term, advancing towards the XIV Congress of the Communist Party, ushering the country into a new era. In order to best prepare conditions for the people to safely, healthily, and thriftily celebrate the spring festival, creating new momentum and motivation, successfully executing the tasks for the year 2025 right from the first months of the year, the Secretariat requires Party Committees, organizations, governments, the Vietnam Fatherland Front, and socio-political organizations at all levels to focus on leading, directing, and implementing well several key tasks as follows:

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2. Strictly implement the management and organization of festivals according to regulations, ensuring activities to celebrate the spring festival, commemorating traditional days, annual summaries, year-beginning meetings, tree planting festivals… are practical, safe, thrifty, avoiding showiness, formality, wastefulness, in accordance with cultural lifestyles, traditions, and good customs of the nation. Localities shall decide on organizing fireworks to welcome the New Year based on their capabilities, conditions, and actual situations to ensure safety, thrift, and create joy among the people.

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Thus, New Year's Eve 2025 will feature fireworks displays to celebrate the New Year.

How many days are left until New Year's Eve 2025? Will there be fireworks in Vietnam on New Year's Eve 2025? (Image from the Internet)

Are fireworks subject to environmental protection tax in Vietnam?

Pursuant to Article 3 of the Law on Environmental Protection Tax 2010 which details the subjects subject to environmental protection tax as follows:

Subjects subject to tax

1. Gasoline, oil, and lubricants, including:

a) Gasoline, except ethanol;

b) Jet fuel;

c) Diesel oil;

d) Kerosene;

dd) Fuel oil;

e) Lubricating oil;

g) Grease.

2. Coal, including:

a) Brown coal;

b) Anthracite coal;

c) Fat coal;

d) Other stone coal.

3. Hydro-chloro-fluoro-carbon (HCFC) solution.

4. Plastic bags subject to tax.

5. Pesticides restricted in use.

6. Termite control chemicals restricted in use.

7. Forest product preservatives restricted in use.

8. Warehouse disinfectants restricted in use.

9. In case it is deemed necessary to supplement other subjects subject to tax compatible with each period, the Standing Committee of the National Assembly shall consider and stipulate.

the Government of Vietnam details this Article.

Thus, fireworks are not subject to the environmental protection tax.

Are fireworks subject to excise tax in Vietnam?

Based on Clause 1, Article 2 of the Law on excise Tax 2008 (amended by Clause 1, Article 1 of the Law on excise Tax Amendment 2014) which details the subjects subject to excise tax as follows:

Subjects subject to tax

1. Goods:

a) Cigarettes, cigars, and other tobacco-derived products for smoking, inhaling, chewing, sniffing, sucking;

b) Alcohol;

c) Beer;

d) Cars of less than 24 seats, including multi-purpose vehicles with two or more rows of seats and a fixed partition between passenger compartment and cargo compartment;

dd) Motorcycles with two or three wheels with a cylinder capacity of over 125 cm3;

e) Aircraft, yachts;

g) All types of gasoline;

h) Air conditioners with a capacity of 90,000 BTU or less;

i) Playing cards;

k) Votive papers, votive objects.

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Thus, fireworks are not a subject to excise tax.