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ENFORCEMENT DECREE OF THE ENERGY AND RESOURCES SPECIAL ACCOUNT ACT

Presidential Decree No. 14460, Dec. 30, 1994

Amended by Presidential Decree No. 14967, Apr. 6, 1996

Presidential Decree No. 15232, Dec. 31, 1996

Presidential Decree No. 15838, Jul. 16, 1998

Presidential Decree No. 16044, Dec. 31, 1998

Presidential Decree No. 16081, Dec. 31, 1998

Presidential Decree No. 16093, Jan. 29, 1999

Presidential Decree No. 16379, Jun. 8, 1999

Presidential Decree No. 17175, Mar. 27, 2001

Presidential Decree No. 17334, Aug. 10, 2001

Presidential Decree No. 18343, Mar. 29, 2004

Presidential Decree No. 18594, Dec. 3, 2004

Presidential Decree No. 18796, Apr. 22, 2005

Presidential Decree No. 19023, Aug. 31, 2005

Presidential Decree No. 19184, Dec. 26, 2005

Presidential Decree No. 19458, Apr. 27, 2006

Presidential Decree No. 19671, Sep. 4, 2006

Presidential Decree No. 19869, Feb. 6, 2007

Presidential Decree No. 20678, Feb. 29, 2008

Presidential Decree No. 21004, Sep. 16, 2008

Presidential Decree No. 21052, Sep. 30, 2008

Presidential Decree No. 21441, Apr. 21, 2009

Presidential Decree No. 21461, Apr. 30, 2009

Presidential Decree No. 21566, Jun. 26, 2009

Presidential Decree No. 22117, Apr. 13, 2010

Presidential Decree No. 22493, Nov. 15, 2010

Presidential Decree No. 24151, Oct. 29, 2012

Presidential Decree No. 24442, Mar. 23, 2013

Presidential Decree No. 26360, Jun. 30, 2015

Presidential Decree No. 26439, Jul. 24, 2015

Presidential Decree No. 27777, Jan. 10, 2017

Presidential Decree No. 34902, Sep. 20, 2024

Presidential Decree No. 35750, Sep. 16, 2025

Presidential Decree No. 35803, Oct. 1, 2025

Presidential Decree No. 35948, Dec. 30, 2025

Presidential Decree No. 36064, Jan. 27, 2026