What are the 2025 prices of fireworks of the Ministry of National Defense of Vietnam? Are fireworks of the Ministry of National Defense of Vietnam subject to excise tax in Vietnam?

What are the 2025 prices of fireworks of the Ministry of National Defense of Vietnam?

In recent years, fireworks have become an indispensable highlight in festivals, significant events, and special occasions in Vietnam. The dazzling firework displays with myriad colors not only bring joy and excitement but also convey hope for better new beginnings.

Fireworks, as defined in Point b, Clause 1, Article 3 of Decree 137/2020/ND-CP, are products manufactured either manually or industrially, which, when stimulated by mechanical, thermal, chemical, or electrical impulses, create sound, light, and color effects in the space without causing explosions.

Below are the detailed prices for the fireworks of the Ministry of National Defense of Vietnam as listed by 21 Chemical One Member LLC (Factory Z121) as follows:

Note: The above prices are listed at Factory Z121 for fireworks of the Ministry of National Defense of Vietnam, retail prices of the products will depend on each selling agent and the time of purchase.

What are the 2025 prices of fireworks of the Ministry of National Defense of Vietnam? (Image from the Internet)

Are fireworks of the Ministry of National Defense of Vietnam subject to excise tax in Vietnam?

According to Clause 1, Article 2 of the excise tax Law 2008 (amended by Clause 1, Article 1 of the Amended excise tax Law 2014), the objects subject to a excise tax are defined as follows:

Taxable Objects

1. Goods:

a) Cigarettes, cigars, and other tobacco products used for smoking, inhaling, chewing, sniffing, or holding;

b) Alcohol;

c) Beer;

d) Automobiles with fewer than 24 seats, including vehicles designed for both passenger and cargo with more than one row of seats and a fixed partition between the passenger and cargo compartments;

e) Motorcycles with more than 125cc engine displacement;

f) Airplanes, yachts;

g) Petrol of all types;

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

i) Playing cards;

k) Votive papers and products.

...

Thus, fireworks of the Ministry of National Defense of Vietnam are not subject to excise tax.

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

Based on Clause 3, Article 11 of Decree 137/2020/ND-CP, regulations on the cases of organizing firework displays are as follows:

Cases of Organizing Fireworks Displays

1. Lunar New Year

a) Centrally governed cities and Thua Thien Hue province are allowed to hold high and low-altitude firework displays, lasting no more than 15 minutes; other provinces may hold low-altitude firework displays, lasting no more than 15 minutes;

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

2. Hung Kings' Anniversary

a) Phu Tho province may hold low-altitude firework displays, lasting no more than 15 minutes, the venue being at Hung Temple;

b) The firing time is 9:00 PM on the 9th day of the 3rd lunar month.

3. National Day

a) Centrally governed cities and Thua Thien Hue province are allowed to hold high and low-altitude firework displays, lasting no more than 15 minutes; other provinces may hold low-altitude firework displays, lasting no more than 15 minutes;

b) The firing time is 9:00 PM on September 2.

...

According to the regulations above, Lunar New Year is one of the occasions for organizing fireworks displays. The firing time is at the stroke of midnight on Lunar New Year's Eve.

Additionally, based on Directive No. 40-CT/TW of the Party Secretariat regarding organizing Tết At Ty in 2025, the regulations are as follows:

Our country enters Tết Nguyên đán At Ty 2025 during the celebration of the 95th Anniversary of the Founding of the Communist Party, as the nation is focusing on accelerating its accomplishments in the Resolution of the 13th National Congress of the Communist Party and the resolutions of the party congresses at all levels, along with preparations for the 2025-2030 party congresses leading to the 14th National Congress of the Communist Party, bringing the country into a new era. To best prepare the conditions for the people to enjoy a safe, healthy, economical, dynamic new year, achieving new excitement and motivation to accomplish the 2025 working objectives from the beginning of the year, the Party Secretariat requires party committees, party organizations, authorities, the Fatherland Front, and political-social organizations at all levels to focus on leadership, direction, and organization of key tasks as follows:

...

2. Strictly manage and organize festivals as prescribed, ensuring vibrant, exciting, and economical celebrations, avoiding showiness, waste, in accordance with good cultural customs, traditions, and habits of the nation. Localities shall decide on organizing New Year fireworks displays based on capabilities, conditions, and actual situations, ensuring safety, economy, and creating a joyful atmosphere among the people.

...

Thus, there will be fireworks displays to welcome the new year on New Year's Eve of Luna New Year 2025.