When is the time of fireworks display in Can Tho city? Are fireworks subject to environmental protection tax in Vietnam?

When is the time of fireworks display in Can Tho city?

Pursuant to Official Dispatch 1138/TTg KTTH of 2024 Download, the Prime Minister of the Government of Vietnam allows the People's Committees of provinces and centrally-governed cities to decide on organizing fireworks displays to welcome the New Year based on the local capabilities, conditions, and actual situations.

The People's Committee of Can Tho City has just agreed to organize the Lunar New Year of the Snake 2025 fireworks display as proposed by the City Military Command as follows:

- Location of the fireworks display:

+ High-altitude fireworks at the area of Hoa Su Restaurant (Ninh Kieu District).

+ Three low-altitude firework sites at the areas of Phan Van Tri Park (Phong Dien District); Thoi Lai District Square (Thoi Lai District) and the People's Committee Square of Vinh Thanh District.

The funding source for the fireworks display is carried out via private investment, not using the state budget.

- Time for the fireworks display:

+ The high-altitude fireworks display will last for 15 minutes, starting from 00:00 on January 29, 2025 (midnight) with 1,000 high-altitude fireworks.

+ The low-altitude fireworks display from 22:00 to 22:15 on January 28, 2025 (equivalent to the 29th day of the lunar December) with 210 firework sets.

Thus, Can Tho City will have high-altitude fireworks on New Year's Eve at the area of Hoa Su Restaurant (Ninh Kieu District) for 15 minutes starting from 00:00 on January 29, 2025, with 1,000 high-altitude fireworks.

When is the time of fireworks display in Can Tho city? Are fireworks subject to environmental protection tax in Vietnam? (Image from the Internet)

What should be noted when using fireworks in Vietnam?

Here are a few precautions residents should note when using fireworks during the Lunar New Year of the Snake 2025:

(1) Fireworks can only be purchased and used at organizations and businesses authorized to produce and trade fireworks:

According to Article 17 Decree 137/2020/ND-CP, it stipulates as follows:

Use of fireworks

1. Agencies, organizations, and individuals with full civil capacity are allowed to use fireworks in the following cases: Festivals, New Years, birthdays, weddings, conferences, grand openings, anniversaries, and cultural and artistic activities.

2. Agencies, organizations, and individuals using fireworks can only purchase fireworks at organizations and enterprises that are allowed to produce and trade in fireworks.

Thus, only those with full civil capacity are allowed to use fireworks during festivals and New Years. However, people are only permitted to purchase and use fireworks at organizations and enterprises authorized to produce and trade in fireworks.

(2) The purchase and use of explosive fireworks are not allowed:

Pursuant to Clause 1 Article 3 Decree 137/2020/ND-CP, it stipulates two types of fireworks: explosive fireworks and ordinary fireworks as follows:

Definitions

In this Decree, the following terms are understood as:

1. Fireworks are products containing firecrackers, when activated by mechanical, thermal, chemical, or electrical impact, causing rapid chemical reactions that produce gas and create sound, light, and color effects in space, causing explosions or not causing explosions. Fireworks include: explosive fireworks, ordinary fireworks.

a) Explosive fireworks are products manufactured manually or industrially, which, when activated by mechanical, thermal, chemical, or electrical impact, cause an explosion or cause a whizzing sound, explosion, and color effects in space;

Explosive fireworks that cause whizzing sounds, explosions, and color effects in space are called explosive display fireworks;

Low-level explosive display fireworks are those with a diameter not exceeding 90 mm or a shooting range not exceeding 120 m. High-level explosive display fireworks are those with a diameter greater than 90 mm or a shooting range over 120 m;

b) Ordinary fireworks are products manufactured manually or industrially, when activated by mechanical, thermal, chemical, or electrical impact to create sound, light, and color effects in space, not causing explosions.

...

It should be noted that explosive fireworks are only allowed to be displayed by provinces and centrally-governed cities and certain other provinces as regulated in Article 11 Decree 137/2020/ND-CP as amended by Clause 2 Article 3 Decree 56/2023/ND-CP. Therefore, citizens are not allowed to display explosive fireworks during the New Year.

Are fireworks subject to environmental protection tax in Vietnam?

According to Article 3 Environmental Protection Tax Law 2010 regarding taxable subjects for environmental protection tax as follows:

Taxable objects

1. Gasoline, oil, grease, including:

a) Gasoline, excluding ethanol;

b) Jet fuel;

c) Diesel oil;

d) Kerosene;

đ) Fuel oil;

e) Lubricating oil;

g) Lubricating grease.

2. Coal, including:

a) Lignite;

b) Anthracite coal;

c) Fat coal;

d) Other types of coal.

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

4. Plastic bags subject to tax.

5. Herbicides restricted from use.

6. Termite prevention chemicals restricted from use.

7. Wood preserving agents restricted from use.

8. Warehouse disinfectants restricted from use.

9. In case it is deemed necessary to supplement other taxable objects for each period, the National Assembly Standing Committee shall consider and stipulate.

the Government of Vietnam details this Article.

From the above regulation, it can be seen that fireworks are not subject to the environmental protection tax.