Tags fire fighting Aerial spraying helicopters not subject to special consumption tax Friday, Feb 15, 2019 Helicopters used for spraying pesticides, fire fighting, filming, taking photos and topography are not subject to special consumption tax. City steps up fire safety inspections Thursday, Jan 08, 2015 Chairman of HCM City''s People''s Committee Le Hoang Quan has asked local authorities to intensify inspections and strictly punish violations of fire safety regulations in the city.