What is the fireworks display schedule for Tet holiday 2025 in Ho Chi Minh City? Is the Ministry of National Defense of Vietnam's 2025 fireworks subject to excise tax?
What is the fireworks display schedule for Tet holiday 2025 in Ho Chi Minh City?
The Tet holiday of the Year of the Snake 2025 officially begins on January 29, 2025 (the first day of Tet). In celebration of the New Year, magnificent fireworks displays will take place across the country in general and in Ho Chi Minh City in particular on New Year's Eve.
The fireworks display for the Tet holiday 2025 in Ho Chi Minh City will start from 0:00 to 0:15 hours on January 29, 2025, promising to deliver unforgettable moments.
Below is the list of the 2025 Tet fireworks display locations in HCM City, ranging from high to low altitude points. To be specific:
(1) High Altitude Fireworks Display Locations in 2025 HCM
| Fireworks Display Location | Address |
| Saigon River Tunnel Area | Entrance of the Saigon River Tunnel (Thu Thiem Tunnel), Thu Duc City, Ho Chi Minh |
| Ben Duoc Memorial Temple | No. 6, Phu My Hung, Cu Chi, Ho Chi Minh |
(2) Low Altitude Fireworks Display Locations for Tet holiday 2025 in HCM City
| Fireworks Display Location | Address |
| Thao Dien Urban Area | Thu Duc City, Ho Chi Minh |
| Saigon River Area | 500m from Rach Chiec Bridge, Thu Duc City, Ho Chi Minh |
| Rach Dia Bridge Area | Le Van Luong Street, Phuoc Kien, Nha Be, Ho Chi Minh |
| Dam Sen Cultural Park | 3 Hoa Binh, Ward 3, District 11, Ho Chi Minh |
| Ben Noc Memorial Temple | 12/86C Le Van Viet, Tan Phu Ward, District 9, Ho Chi Minh |
| Memorial Site of the 1968 Tet Offensive | Tan Nhut, Binh Chanh, Ho Chi Minh |
| Northwest Industrial Zone | D3 Road, Tan An Hoi, Cu Chi, Ho Chi Minh |
| Rung Sac Martyrs Memorial Temple | Luong Van Nho, Can Thanh, Can Gio, Ho Chi Minh |
| Square - Administrative Center of District 7 | Phu My Hung Urban Area, District 7, Ho Chi Minh |
| 38ha Residential Park | Tan Thoi Nhat, District 12, Ho Chi Minh |
| Hoa Binh Square | Cityland Park Hills Residential Area, Go Vap, Ho Chi Minh |
| Nga Ba Giong Martyrs Memorial | Hoc Mon, Ho Chi Minh |
| Binh Dien Market Area | Nguyen Van Linh Boulevard, Quarter 6, District 8, Ho Chi Minh |
What is the fireworks display schedule for Tet holiday 2025 in Ho Chi Minh City? Is the Ministry of National Defense of Vietnam's 2025 fireworks subject to excise tax? (Image from Internet)
What is the price list of fireworks of Ministry of National Defense of Vietnam?
In recent years, fireworks have become an indispensable highlight in festivals, major events, and special occasions in Vietnam. Brilliant fireworks displays with countless colors not only bring joy and excitement but also convey hope for better beginnings.
Fireworks, as defined in paragraph b, clause 1, Article 3 of Decree 137/2020/ND-CP, are products manufactured, handcrafted or industrially, that produce sound, light, and color effects in space when triggered by mechanical, thermal, chemical, or electrical stimulation, without causing explosions.
Below are the detailed 2025 fireworks of Ministry of National Defense of Vietnam prices as listed by One Member Limited Liability Company Chemical 21 (Factory Z121):
| No. | Type of Fireworks | Price |
|---|---|---|
| 1 | Outdoor Silver Sparkler Tube | 25,000 VND /tube |
| 2 | Indoor Silver Sparkler Tube | 26,000 VND /tube |
| 3 | 200mm Handheld Sparkler Tube | 33,000 VND /pack of 05 tubes |
| 4 | 150mm Handheld Sparkler Tube | 32,000 VND /pack of 05 tubes |
| 5 | Fireworks Stick | 13,000 VND /pack of 10 sticks |
| 6 | Rotating Petal Fireworks | 55,000 VND /set |
| 7 | 2m Silver Waterfall | 450,000 VND /strand |
| 8 | 25-Tube Fountain Firework | 330,000 VND /set |
| 9 | 36-Tube Bead Firework | 438,000 VND /set |
| 10 | 36-Tube Bead Firework | 398,000 VND /set |
| 11 | Special 25-Tube Bead Firework | 300,000 VND /set |
| 12 | 25-Tube Bead Firework | 250,000 VND /set |
| 13 | Special Bead Firework (2023 Edition) | 350,000 VND /set |
| 14 | Flower Firework (2023 Edition) | 360,000 VND /set |
| 15 | Twinkle Bead Firework (2023 Edition) | 330,000 VND /set |
| 16 | 2024 Bead Firework Set | 350,000 VND /set |
Note: The above are the listed prices for the 2025 fireworks of Ministry of National Defense of Vietnam at Factory Z121. Retail prices may vary depending on the sales agency and the purchase timing.
Is the Ministry of National Defense of Vietnam's 2025 fireworks subject to excise tax?
According to clause 1, Article 2 of the Law on excise tax 2008 (amended by clause 1, Article 1 of the Amended Law on excise tax 2014), the regulations on subjects subject to excise tax are as follows:
Taxable Subjects
- Goods:
a) Cigarettes, cigars, and other tobacco products for smoking, inhaling, chewing, sniffing, or sucking;
b) Alcohol;
c) Beer;
d) Automobiles with less than 24 seats, including multifunctional automobiles with passenger and cargo compartments equipped with two or more fixed row of seats and a partition between the passenger and cargo compartments;
e) Motorcycles and scooters with cylinder capacity exceeding 125cm3;
f) Aircraft and yachts;
g) All types of gasoline;
h) Air conditioners with capacity of 90,000 BTU or less;
i) Playing cards;
k) Votive paper, imitation goods.
...
As such, the 2025 fireworks of Ministry of National Defense of Vietnam are not subject to excise tax.
Do buyers of the 2025 fireworks of Ministry of National Defense of Vietnam pay VAT in Vietnam?
According to Article 2 of the Value Added Tax Law 2008:
Value Added Tax
Value added tax is a tax calculated on the added value of goods and services arising from the production, circulation to consumption process.
VAT is an indirect tax, meaning the final consumer bears the tax, and businesses are merely the entities that collect the tax on behalf of the state.
According to Article 3 of the Value Added Tax Law 2008:
Taxable Subjects
Goods, services used for production, business, and consumption in Vietnam are subject to VAT, except for subjects regulated in Article 5 of this Law.
The fireworks of Ministry of National Defense of Vietnam are also considered goods for production, business, and consumption in Vietnam. Additionally, the fireworks of Ministry of National Defense of Vietnam are not exempt from VAT under Article 5 of the Value Added Tax Law 2008.
Thus, fireworks of Ministry of National Defense of Vietnam are subject to VAT, and buyers of fireworks of Ministry of National Defense of Vietnam must also pay additional VAT, typically included in the sale price.
