Where are locations in which fireworks are allowed in the 2025 New Year's Eve in Vietnam? Are Ministry of National Defence's fireworks subject to excise tax in Vietnam?

Where are locations in which fireworks are allowed in the 2025 New Year's Eve in Vietnam?

Below are the locations for New Year Fireworks 2025:

1. Locations for New Year Fireworks 2025 in Ho Chi Minh City

On December 5, 2024, the People's Committee of Ho Chi Minh City requested permission from the Ministry of Culture, Sports and Tourism to organize fireworks for New Year 2025.

The high-altitude fireworks will be displayed in the area at the entrance of the Saigon River Tunnel (Thu Duc City). The low-altitude fireworks will be set at Dam Sen Cultural Park (District 11) and Van Phuc Urban Area (Thu Duc City).

The fireworks display will be held from 12:00 AM to 12:15 AM on January 1, 2025. The funding for this is sourced from private investment.

In addition to the fireworks, Ho Chi Minh City will organize a countdown program to welcome the New Year 2025 at Nguyen Hue Walking Street, Bach Dang Wharf Park (District 1). Art performances will be held in suburban districts on New Year’s Eve and the first day of the new year.

Ho Chi Minh City will also host various other sports activities during the New Year 2025. The central streets of the city will be decorated with art lighting.

1. Locations for New Year Fireworks 2025 in Binh Thuan

On November 4, 2024, the People's Committee of Binh Thuan Province issued Official Dispatch 4161/UBND-KGVXNV...Download regarding the low-altitude fireworks display during the program to Welcome New Year 2025, with details as follows:

- Number of displays, execution time: 01 display, at 12:00 AM on January 1, 2025.

- Display location: Nguyen Tat Thanh Street, Phan Thiet City (located at the traffic island between Nguyen Tat Thanh Park and the reservoir).

- Shooting range, duration: Low-altitude fireworks display, not exceeding 15 minutes.

- Quantity: 90 sets.

2. Locations for New Year Fireworks 2025 in Khanh Hoa

On November 20, 2024, the Department of Culture and Sports of Khanh Hoa issued a Plan to organize cultural, artistic, sports activities for the New Year "Welcome New Year 2025" and Lunar New Year "Celebrate Communist Party - Celebrate Spring At Ty."

On the night of December 31, 2024, at Square 2/4, a New Year 2025 festival combined with a low-altitude fireworks display will take place.

Note: Information is for reference only!

Where are locations in which fireworks are allowed in the 2025 New Year's Eve in Vietnam? (Image from Internet)

Which type of fireworks are allowed to use during holidays and festivals in Vietnam?

According to Clause 1, Article 17 of Decree 137/2020/ND-CP, there are regulations on the management and use of fireworks:

Use of Fireworks

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

2. Agencies, organizations, and individuals may only purchase fireworks from organizations and enterprises that are licensed to manufacture and trade in fireworks.

Additionally, at Point b, Clause 1, Article 3 of Decree 137/2020/ND-CP specifies the type of fireworks that are allowed for individual use as follows:

Terminology

In this Decree, the following terms are understood as follows:

1. Fireworks are products containing explosive materials, which, when exposed to mechanical, thermal, chemical, or electrical stimuli, cause rapid, powerful chemical reactions, releasing gas, creating sound, light, and color effects in the air, causing an explosion or not causing an explosion. Fireworks include: Explosive fireworks, pyrotechnic fireworks.

...

b) Pyrotechnic fireworks are products manufactured either by hand or industrially, which, when exposed to mechanical, thermal, chemical, or electrical stimuli, create sound, light, and color effects in space without causing explosions.

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Thus, civilians are permitted to use pyrotechnic fireworks during holidays and festivals. However, these are the types crafted, manufactured either by hand or industrially, when exposed to mechanical, thermal, chemical, or electrical stimuli, create sound, light, and color effects in space without causing explosions.

Note: Individuals may only purchase fireworks from organizations and enterprises that are licensed to manufacture and trade in fireworks.

Are Ministry of National Defence's fireworks subject to excise tax in Vietnam?

According to Clause 1, Article 2 of excise Tax Law 2008 (as amended by Clause 1, Article 1 of Amended excise Tax Law 2014) regarding goods subject to excise tax:

Taxable Subjects

1. 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 those designed to carry both passengers and cargo, with at least two rows of seats, and a fixed partition between the passenger compartment and cargo compartment;

dd) Motorcycles with engines over 125cm3;

e) Aircraft, yachts;

g) Various types of gasoline;

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

i) Playing cards;

k) Votive papers, votive objects.

...

Therefore, fireworks are not subject to excise tax.