Where are the fireworks display locations in Da Nang City 2025? Is fireworks of the Ministry of Defense of Vietnam subject to environmental protection tax?

Where are the fireworks display locations in Da Nang City 2025?

Regarding the directive to organize fireworks displays for the Tet holiday 2025, according to Official Dispatch 1138/TTg KTTH of 2024...Download, the Prime Minister of the Government of Vietnam has allowed the People's Committees of provinces and centrally-run cities to decide the organization of fireworks displays to welcome the New Year based on their capabilities, conditions, and local actual situations to ensure safety, thrift, and create a joyful atmosphere for the people, in accordance with Directive 40-CT/TW of 2024...Download about organizing the Tet holiday 2025.

Specifically, the fireworks display locations in Da Nang City will be at 3 sites within the districts of Lien Chieu, Hai Chau, and Hoa Vang Districts for 15 minutes at midnight on January 29, 2025, lunar calendar:

- On Bach Dang Street (the intersection segment between Bach Dang Street and Binh Minh 6).

- At the resettlement area on the Western Ring Road (Duong Lam 1 Village, Hoa Phong Commune, Hoa Vang District).

- In front of the Administrative Center of Lien Chieu District (the land opposite the east side of the District Administrative Center).

Where are the fireworks display locations in Da Nang City 2025? (Image from the Internet)

What type of fireworks are allowed during the Tet holiday 2025 in Vietnam?

Based on Clause 1, Article 17 of Decree 137/2020/ND-CP, regulations on firework management and use are stipulated as follows:

Use of Fireworks

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

2. Agencies, organizations, and individuals when using fireworks must only purchase them from authorized organizations and businesses.

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

Terminology Explanation

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

1. Fireworks are products containing explosive substances, which, when impacted by mechanical, thermal, chemical, or electrical stimuli, cause rapid and strong chemical reactions, generate gases, create sound, light, and color effects in space, with or without causing noise. Fireworks include: Explosive fireworks, non-explosive fireworks.

...

b) Non-explosive fireworks are products manufactured either by hand or industrially, which, when impacted by mechanical, thermal, chemical, or electrical stimuli, create sound, light, and color effects in space, not causing explosions.

...

Thus, individuals are allowed to use non-explosive fireworks that are manufactured either by hand or industrially, which, when activated, create sound, light, and color effects in space, without causing explosions.

Note: Individuals using fireworks must only purchase them from authorized organizations or businesses specializing in the production and trading of fireworks.

Is fireworks of the Ministry of Defense of Vietnam subject to environmental protection tax?

Pursuant to Article 3 of the Law on Environmental Protection Tax 2010, the following are subject to environmental protection tax:

Taxable Objects

1. Gasoline, oil, grease, including:

a) Gasoline, except ethanol;

b) Jet fuel;

c) Diesel oil;

d) Kerosene;

đ) Mazut oil;

e) Lubricating oil;

g) Grease.

2. Coal, including:

a) Lignite;

b) Anthracite (Anthracite);

c) Fat coal;

d) Other types of coal.

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

4. Plastic bags subject to environmental protection tax.

5. Herbicides restricted from use.

6. Termite pesticides restricted from use.

7. Forest product preservatives restricted from use.

8. Warehouse disinfectants restricted from use.

9. If deemed necessary to supplement other taxable objects to fit each period, the National Assembly Standing Committee shall consider and decide.

the Government of Vietnam provides detailed regulations for this Article.

Thus, according to the above regulations, fireworks from the Ministry of Defense are not subject to environmental protection tax.