Decree No. 80/2023/ND-CP amends and supplements some articles of Decree No. 95/2021/ND-CP dated November 1, 2021, and Decree No. 83/2014/ND-CP dated September 3, 2014, of the Government on gasoline and oil business.

AMENDING AND SUPPLEMENTING SEVERAL ARTICLES OF THE DECREE NO. 95/2021/ND-CP

ON NOVEMBER 1, 2021 AND THE DECREE NO. 83/2014/ND-CP

ON SEPTEMBER 3, 2014 OF THE GOVERNMENT ON PETROLEUM TRADING 

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Trade dated June 14, 2005;

Pursuant to the Law on Prices dated June 20, 2012;

At the proposal of the Minister of Industry and Trade;

THE GOVERNMENT ISSUES THE DECREE AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF DECREE NO. DECREE NO. 95/2021/ND-CP ON NOVEMBER 1, 2021 AND THE DECREE NO. 83/2014/ND-CP SEPTEMBER 3 2014 OF THE GOVERNMENT ON PETROLEUM TRADING.

ARTICLE 1. AMENDING AND SUPPLEMENTING SEVERAL ARTICLES OF THE DECREE NO. 95/2021/ND-CP ON NOVEMBER 1, 2021 AND THE DECREE NO. 83/2014/ND-CP ON SEPTEMBER 3, 2014 OF THE GOVERNMENT ON PETROLEUM TRADING

1. AMENDING AND SUPPLEMENTING POINT D CLAUSE 7 ARTICLE 1 AND POINT 6 CLAUSE 7 ARTICLE 1 OF THE DECREE NO. 95/2021/ND-CP AS FOLLOWS:

"d) In case the Certificate of Eligibility for Petroleum Trading Business Head Office expires, the business entity must prepare a dossier as prescribed in point a clause 7 Article 1 of the Decree No. 95/2021/ND-CP, supplementing documents proving the fulfillment of obligations regarding the establishment, utilization, and transfer of the Petrol Price Stabilization Fund, and submit to the Ministry of Industry and Trade at least thirty (30) working days before the expiration date of the Certificate."

"6. The Ministry of Industry and Trade has the authority to revoke the Certificate of Eligibility for Petroleum Trading Business Head Office. The Certificate of Eligibility for Petroleum Trading Business Head Office shall be revoked in the following cases:

a) The business entity ceases to operate as a Petroleum Trading Business Head Office and submits a written request to the Ministry of Industry and Trade for revocation of the Certificate of Eligibility for Petroleum Trading Business Head Office issued to it.

b) The business entity suspends all petroleum trading activities for ninety (90) days or more.

c) The business entity fails to meet the minimum total source of petroleum stipulated by the Ministry of Industry and Trade for two consecutive years.

d) The business entity is dissolved or declared bankrupt according to the law.

đ) The business entity violates the conditions for Petroleum Trading Business Head Office and does not rectify the violation within ninety (90) days from the date of issuance of the administrative penalty decision.

e) The business entity violates the mandatory minimum reserve requirements for petroleum and does not rectify the violation within ninety (90) days from the date of issuance of the administrative penalty decision.

g) The business entity is being penalized for violating the quality assurance regulations for petroleum circulating on the market as stipulated in this Decree and other laws on quality."

2. AMENDING AND SUPPLEMENTING CLAUSE 8 ARTICLE 1 OF THE DECREE NO. 95/2021/ND-CP AS FOLLOWS:

"22. Petroleum Trading Business Head Office shall report quarterly on the usage of petroleum storage facilities in accordance with the regulations of the Ministry of Industry and Trade.

23. In case the business entity undergoes division, merger, consolidation, conversion, or ceases to operate as a Petroleum Trading Business Head Office, except when such changes do not affect its business conditions, the business entity must notify the Ministry of Industry and Trade to proceed with the revocation of the Certificate of Eligibility for Petroleum Trading Business Head Office."

3. AMENDING AND SUPPLEMENTING CLAUSE 4 ARTICLE 13 OF THE DECREE NO. 83/2014/ND-CP AS FOLLOWS:

"4. Possess a laboratory under the ownership of the business entity or leased from an organization with a qualified testing laboratory."

4. AMENDING AND SUPPLEMENTING CLAUSE 6 ARTICLE 14 OF THE DECREE NO. 83/2014/ND-CP AS FOLLOWS:

"6. The Ministry of Industry and Trade has the authority to revoke the Certificate of Eligibility for Petroleum Distribution Business. The Certificate of Eligibility for Petroleum Distribution Business shall be revoked in the following cases:

a) The business entity ceases to operate as a Petroleum Distribution Business and submits a written request to the Ministry of Industry and Trade for revocation of the Certificate of Eligibility for Petroleum Distribution Business issued to it.

b) The business entity suspends all petroleum trading activities for ninety (90) days or more.

c) The business entity is dissolved or declared bankrupt according to the law.

d) The business entity violates the conditions for Petroleum Distribution Business and does not rectify the violation within ninety (90) days from the date of issuance of the administrative penalty decision.

đ) The business entity violates the mandatory minimum reserve requirements for petroleum and does not rectify the violation within ninety (90) days from the date of issuance of the administrative penalty decision.

e) The business entity is being penalized for reoffending the regulations on ensuring quantity and quality of petroleum circulating on the market, price increase or decrease regulations for petroleum, and other laws on quality."

5. AMENDING AND SUPPLEMENTING ARTICLE 15 OF THE DECREE NO. 83/2014/ND-CP AS FOLLOWS:

"17. Petroleum Distribution Business shall report quarterly on the usage of petroleum storage facilities in accordance with the regulations of the Ministry of Industry and Trade.

18. In case the business entity undergoes division, merger, consolidation, conversion, or ceases to operate as a Petroleum Distribution Business, except when such changes do not affect its business conditions, the business entity must notify the Ministry of Industry and Trade to proceed with the revocation of the Certificate of Eligibility for Petroleum Distribution Business."

6. AMENDING AND SUPPLEMENTING CLAUSE 8 ARTICLE 20 OF THE DECREE NO. 83/2014/ND-CP AS FOLLOWS:

"8. The Department of Industry and Trade has the authority to revoke the Certificate of Eligibility for Petroleum Retail Agency. The Certificate of Eligibility for Petroleum Retail Agency shall be revoked in the following cases:

a) The business entity ceases to operate as a Petroleum Retail Agency and submits a written request to the Department of Industry and Trade for revocation of the Certificate of Eligibility for Petroleum Retail Agency issued to it.

b) The business entity suspends all petroleum trading activities for thirty (30) days or more.

c) The business entity is dissolved or declared bankrupt according to the law.

d) The business entity violates the conditions for Petroleum Retail Agency and does not rectify the violation within ninety (90) days from the date of issuance of the administrative penalty decision.

đ) The business entity is being penalized for reoffending the regulations on ensuring quantity and quality of petroleum circulating on the market and other laws on quality."

7. AMENDING AND SUPPLEMENTING CLAUSE 2, CLAUSE 3 AND CLAUSE 11 ARTICLE 21 OF THE DECREE NO. 83/2014/ND-CP AS FOLLOWS:

"2. Only be allowed to enter into a retail agency contract for petroleum products with a maximum of three (03) traders who are petroleum product distributors or key petroleum product traders.

3. A trader who has entered into a retail agency contract for petroleum products with three (03) traders who are petroleum product distributors or key petroleum product traders shall not enter into additional retail agency contracts for petroleum products with other petroleum product distributors or key petroleum product traders. The retail agency for petroleum products must be within the distribution system of the petroleum product distributor or key petroleum product trader and be subject to the supervision of such trader.

11. In cases where a business is divided, merged, consolidated, transformed, or ceases to act as a retail agency for petroleum products, except where such changes do not affect the conditions for doing business, the trader must notify the Department of Industry and Trade to proceed with the recovery of the Certificate confirming eligibility to act as a retail agency for petroleum products.

8. Amend and supplement Clause 6 Article 25 of Decree No. 83/2014/ND-CP as follows:

"6. The Department of Industry and Trade has the authority to recover the Certificate of Eligibility for Retailing Petroleum Products. The Certificate of Eligibility for Retailing Petroleum Products will be recovered in the following cases:

a) The trader ceases to engage in petroleum product trading and submits a written request to the Department of Industry and Trade for the recovery of the Certificate of Eligibility for Retailing Petroleum Products issued to the trader.

b) The trader is dissolved or declared bankrupt in accordance with the provisions of the law.

c) The trader violates the conditions for retail outlets selling petroleum products and fails to rectify the violation within ninety (90) days from the date of the administrative penalty decision.

d) The trader is being processed for a violation and repeats the offense regarding the quantity and quality of petroleum products circulating in the market and the provisions of the law on quality.

9. Amend and supplement Clause 9, Clause 10 Article 26 of Decree No. 83/2014/ND-CP as follows:

"9. In cases where a trader is divided, merged, consolidated, transformed, or ceases to engage in petroleum product trading, except where such changes do not affect the conditions for doing business, the trader must notify the Department of Industry and Trade to proceed with the recovery of the Certificate of Eligibility for Retailing Petroleum Products.

10. Implement the regulations on electronic invoices and provide electronic invoice data in accordance with the Law on Tax Administration, guiding documents of the Ministry of Finance, and tax authorities.

10. Amend and supplement Point 1, Point 4, Point 6 Clause 26 Article 1 of Decree No. 95/2021/ND-CP as follows:

"1. The petroleum price stabilization fund is a financial fund that does not fall within the state budget balance (hereinafter referred to as the petroleum price stabilization fund); the entire source of contributions and expenditures are used to participate in regulating and supporting the domestic petroleum product sales price stabilization.

Key petroleum product traders have the obligation to establish the petroleum price stabilization fund; record and monitor the petroleum price stabilization fund separately through a bank account opened at commercial banks, branches of foreign banks operating legally in Vietnam (hereinafter referred to as banks) in accordance with this decree and the guidance of the Ministry of Finance. Key petroleum product traders bear full responsibility under the law for selecting the bank, managing, and ensuring the preservation of the balance of the petroleum price stabilization fund.

Banks shall implement the freezing of the petroleum price stabilization fund account of enterprises. This account can only be used for the purpose of establishing and using the petroleum price stabilization fund of the enterprise according to the announcement of the Ministry of Industry and Trade on petroleum product pricing.

Annually, before August 15 and February 15, key petroleum product traders are responsible for submitting an independent audit report on the petroleum price stabilization fund to the Ministry of Finance and the Ministry of Industry and Trade. Data collection time for the August 15 report covers January 1 to June 30. Data collection time for the February 15 report covers July 1 to December 31 of the previous year. The audit report on the petroleum price stabilization fund includes: opening balance of the petroleum price stabilization fund for the reporting period; total volume and types of petroleum products contributed and used during the reporting period; total amount contributed to the petroleum price stabilization fund during the reporting period; total amount used from the petroleum price stabilization fund during the reporting period; interest generated on the positive or negative balance of the petroleum price stabilization fund during the reporting period; closing balance of the petroleum price stabilization fund for the reporting period, detailed bank account statement for the reporting period; Report on inventory verification of petroleum product volumes and types contributed and used from the petroleum price stabilization fund for each pricing period.

Monthly, before the 15th day of each month, key petroleum product traders are responsible for preparing and submitting a report on the implementation of the petroleum price stabilization fund for the previous month to the Ministry of Finance and the Ministry of Industry and Trade, including: opening balance of the petroleum price stabilization fund for the reporting period; total volume and types of petroleum products contributed and used during the reporting period; total amount contributed to the petroleum price stabilization fund during the reporting period; total amount used from the petroleum price stabilization fund during the reporting period; interest generated on the positive or negative balance of the petroleum price stabilization fund during the reporting period; closing balance of the petroleum price stabilization fund for the reporting period; simultaneously, they are responsible for attaching a copy of the bank account statement of the petroleum price stabilization fund for the reporting period. Key petroleum product traders bear full responsibility for the accuracy of the reported data and information."

"4. Petroleum traders have the responsibility to organize the implementation of the establishment, disbursement, management of the gasoline price stabilization fund, and report and disclose according to the provisions of this Decree and the guidance of the Ministry of Finance. In case of violation, administrative sanctions will be imposed based on the level of the violation according to Decree No. 109/2013/ND-CP dated September 24, 2013, and Decree No. 49/2016/ND-CP dated May 27, 2016 of the Government amending and supplementing some articles of Decree No. 109/2013/ND-CP dated September 24, 2013 of the Government on administrative sanctions for violations in the field of price, fee, tax rate, invoice management and amended, supplemented, replaced documents (if any)."

Petroleum traders who have been administratively sanctioned but repeatedly commit offenses related to the establishment, disbursement, transfer of the gasoline price stabilization fund or fail to implement the transfer of the gasoline price stabilization fund according to this Decree and guiding documents shall be considered for suspension of business operations or revocation of the certificate confirming eligibility to operate as a petroleum trader upon the proposal of the competent authority issuing the administrative sanction decision. The suspension period for petroleum business operations is 30 days or 60 days depending on the severity of the violation.

"6. The State Bank of Vietnam has the responsibility to guide and direct banks where petroleum traders open accounts for the gasoline price stabilization fund to comply with relevant regulations concerning the gasoline price stabilization fund as stipulated in this Decree."

11. Amend and supplement Point 3 Clause 27 Article 1 of Decree No. 95/2021/ND-CP as follows:

"3. Time for managing gasoline prices

The time for managing gasoline prices is carried out on Thursdays of each week.

In case the time for managing gasoline prices coincides with the Tet holiday period, it shall be implemented as follows: If Thursday coincides with the last day of the lunar year (the 29th or 30th day of Tet), the management of gasoline prices shall be carried out on the preceding Wednesday. If Thursday falls on the first, second, or third day of Tet, the time for managing gasoline prices shall be carried out on the fourth day of Tet.

In case the time for managing gasoline prices coincides with a public holiday, it shall be implemented as follows: If Thursday coincides with the first day of the holiday period, the time for managing gasoline prices shall be carried out on the preceding Wednesday. If Thursday coincides with other days of the holiday period, the time for managing gasoline prices shall be carried out on the first working day after the holiday period.

In case the prices of gasoline products fluctuate abnormally, affecting economic and social development and people's lives, the Ministry of Industry and Trade shall report to the Prime Minister for consideration and decision on the time for managing gasoline prices appropriately.

12. Amend and supplement Clause 28 Article 1 of Decree No. 95/2021/ND-CP as follows:

"Article 38a. Base Price Formula

1. The base price of gasoline is determined by multiplying the import price of gasoline by the percentage of imported gasoline production volume plus the domestic production price of gasoline multiplied by the percentage of domestic production volume, wherein:

a) Factors forming the base price, including tax expenses for calculating the base price of gasoline according to this Decree, are only applied for calculating the base price of gasoline.

b) The percentage of domestic production volume and imported gasoline production volume for calculating the base price is determined quarterly; the percentage of the previous quarter is applied to calculate the base price for the next quarter.

Quarterly, based on data provided by the Ministry of Finance regarding the import volume of gasoline and reports from domestic gasoline traders on sales volumes within the country from the 21st day of the month before the first month of the quarter to the 20th day of the last month of the quarter, the agency responsible for managing gasoline prices calculates and determines the percentage of domestic production volume and imported gasoline volume for calculating the base price.

c) The import price of gasoline is determined by adding the world price of gasoline, transportation costs from abroad to Vietnamese ports, standard business costs, the amount set aside for the price stabilization fund, standard profit margins, and taxes (import tax, special consumption tax if applicable, environmental protection tax if applicable, VAT) and other fees and contributions as prescribed by current laws.

Where:

- The world price of gasoline is determined by the Ministry of Industry and Trade according to the principle of averaging the number of days with prices between two periods of announcing the base price of gasoline products traded on international markets.

- Transportation costs from abroad to Vietnamese ports (including premium as a price adjustment factor in the import contract, insurance costs, transportation costs, and other incidental costs if any) are determined by the Ministry of Finance using a weighted average method based on the volume of imported gasoline and announced for the Ministry of Industry and Trade to apply in the base price formula. The Ministry of Finance reviews and adjusts the transportation costs from abroad to Vietnamese ports every three months. In cases where actual reasonable and valid transportation costs from abroad to Vietnamese ports fluctuate by more than 100% due to objective factors during the month, affecting business operations; based on reports of actual costs incurred by gasoline traders, the Ministry of Finance, in coordination with the Ministry of Industry and Trade, shall report to the Prime Minister for decisions on adjusting the review and announcement times for these costs appropriately."

- Import duty costs for gasoline and diesel are determined based on the weighted average import duty rate multiplied by (x) (the world price of gasoline and diesel plus (+) the cost of transporting gasoline and diesel from abroad to Vietnamese ports) multiplied by (x) the foreign exchange rate. The weighted average import duty rate is determined quarterly based on the volume of imported gasoline and diesel (from the 21st day of the month immediately preceding the first month of the quarter to the 20th day of the last month of the quarter) and the weighted average import duty rate (%) of the previous quarter serves as the basis for calculating the base price of the next quarter. The foreign exchange rate shall be implemented in accordance with Clause 9, Article 1 of Decree No. 59/2018/NĐ-CP dated April 20, 2018, and any subsequent amendments, supplements, or replacements.

The weighted average import duty rate (%) is determined by the Ministry of Finance and announced for the Ministry of Industry and Trade to apply in calculating import duty costs in the formula for determining the price of imported gasoline and diesel.

- Special consumption tax costs (if applicable) are determined based on the taxable value of special consumption tax multiplied by (x) the special consumption tax rate, where the taxable value of special consumption tax is determined based on factors forming the base price guided by the Ministry of Finance for the Ministry of Industry and Trade to calculate and apply in the formula for determining the base price. The special consumption tax rate shall be implemented in accordance with current laws on special consumption tax.

Environmental protection tax costs (if applicable), VAT, fees, and other contributions shall be implemented in accordance with current laws.

- Standard business costs and standard profit margins are determined annually by the Ministry of Finance and announced for the Ministry of Industry and Trade to apply in the formula for determining the base price of gasoline and diesel.

- The amount set aside for the Price Stabilization Fund is implemented according to the announcement by the Ministry of Industry and Trade at the time of announcing the base price.

d) Price of gasoline and diesel from domestic production sources

The price of gasoline and diesel from domestic production sources includes various factors and is determined by ( = ) the world price of gasoline and diesel plus (+) or minus (-) premium (if applicable) plus (+) the cost of transporting gasoline and diesel from domestic refineries to ports (if applicable) plus (+) standard business costs plus (+) the amount set aside for the Price Stabilization Fund plus (+) standard profit margins plus (+) costs related to taxes, fees, and other contributions as prescribed by current laws.

Where:

- Premium for calculating the price of gasoline and diesel from domestic production sources (if applicable) is a price adjustment factor in the purchase and sale contracts between oil traders and oil producers or enterprises assigned the exclusive right to purchase all products from oil refineries; it is determined based on the weighted average method according to the volume of production. The premium included in the calculation of the price of gasoline and diesel from domestic production sources shall not exceed the world average price multiplied by (x) the lowest preferential import duty rate for petroleum products under international commitments (in cases where the lowest preferential import duty rate for petroleum products is greater than 0%).

Premium and the cost of transporting gasoline and diesel from domestic refineries to ports (if applicable) are determined by the Ministry of Finance based on the weighted average method according to the volume of production transported from domestic refineries to ports for application in the base price formula.

The Ministry of Finance reviews and adjusts the premium and the cost of transporting gasoline and diesel from domestic refineries to ports (if applicable) every three months; in cases where actual costs due to objective factors vary by more than 100% within the month, affecting enterprise operations, based on reports of actual premiums and costs incurred by oil traders, the Ministry of Finance will take the lead and coordinate with the Ministry of Industry and Trade to report to the Prime Minister for decisions on adjusting the review period and announcing costs accordingly.

Costs related to taxes, fees, and other contributions shall be implemented in accordance with current laws.

- Factors forming the price include the world price of gasoline and diesel, special consumption tax costs (if applicable), standard business costs, standard profit margins, and the amount set aside for the Price Stabilization Fund, as stipulated in Point c, Clause 1 of this Article.

2. The base price of biofuel gasoline is determined by ( = ) the percentage volume of unleaded gasoline (%) multiplied by (x) {(the world price of gasoline plus (+) the cost of transporting gasoline from abroad to Vietnamese ports plus (+) import duty costs for gasoline) multiplied by (x) the proportion of imported gasoline volume plus (+) (the world price of gasoline plus (+) premium plus (+) the cost of transporting gasoline from domestic refineries to ports (if applicable)) multiplied by (x) the proportion of gasoline volume from domestic production sources} plus (+) the percentage volume of fuel ethanol (%) multiplied by (x) the price of fuel ethanol plus (+) standard business costs plus (+) the amount set aside for the Price Stabilization Fund plus (+) standard profit margins plus (+) costs related to taxes, fees, and other contributions as prescribed by current laws, wherein:

- The percentage volume of unleaded gasoline and the percentage volume of fuel ethanol applied to calculate the base price of biofuel gasoline according to this Decree is the highest permissible blending ratio as specified by the competent authority for each type of biofuel; the actual blending ratio must fall within the permitted range of the competent authority.

- The price of fuel ethanol applied in the formula for determining the base price of biofuel gasoline is determined and announced by the Ministry of Finance for the Ministry of Industry and Trade to apply in the formula for determining the base price.

- Factors forming the price include: the world price of gasoline, the cost of transporting gasoline from abroad to Vietnamese ports, premium for calculating the price of gasoline from domestic production sources, the cost of transporting gasoline from domestic refineries to ports (if applicable), import duty costs for gasoline, special consumption tax costs, standard business costs, the amount set aside for the Price Stabilization Fund, and standard profit margins, as stipulated in Point c, Clause 1 of this Article.

3. Review and adjust the factors forming the base price

a) On the twenty-first day of each quarter-end month, the principal traders producing gasoline and diesel fuel shall be responsible for compiling and reporting to the Ministry of Industry and Trade and the Ministry of Finance the detailed quantities of gasoline and diesel fuel sold from the twenty-first day of the preceding month immediately preceding the first month of the quarter to the twentieth day of the quarter-end month.

b) On the twenty-first day of each month, the principal traders trading in gasoline and diesel fuel shall be responsible for submitting reports on domestic purchase prices of ethanol, imported ethanol prices, domestic purchase volumes of ethanol, and imported ethanol volumes to the Ministry of Finance and the Ministry of Industry and Trade.

c) Before the twenty-first day of March, June, September, and December of each year, the principal traders trading in gasoline and diesel fuel shall be responsible for submitting reports on costs of bringing gasoline and diesel fuel from abroad to Vietnamese ports; premiums for domestic sources; costs of bringing gasoline and diesel fuel from domestic refineries to ports (if applicable) to the Ministry of Finance. The data collection period for the report is three (03) months, starting from the first day of the first month to the last day of the third month immediately preceding the reporting period, and the information will be announced on the tenth day of the following month for the Ministry of Industry and Trade to apply in the base price calculation formula and manage gasoline and diesel fuel prices for the nearest subsequent management period.

Principal traders trading in gasoline and diesel fuel shall be responsible for reporting truthfully and promptly and bear full responsibility under the law for the accuracy, reasonableness, legality, information, and data reported to the Ministry of Finance.

d) Before the thirty-first day of March each year, principal traders trading in gasoline and diesel fuel shall be responsible for having a specialized audit of business costs and submit the report to the Ministry of Finance and the Ministry of Industry and Trade for publication on the first day of July each year and application in the base price calculation formula and management of gasoline and diesel fuel prices for the nearest subsequent management period.

đ) In cases where the reporting date coincides with a holiday or public holiday, the submission of the report shall be postponed to the next working day. Principal traders shall bear full responsibility for the accuracy of the reported data.

e) Based on the reports of principal traders trading in gasoline and diesel fuel, the Ministry of Finance shall compile and review, and if necessary, request additional reports or conduct field surveys to obtain more information to consider and decide on costs of bringing gasoline and diesel fuel from abroad to Vietnamese ports; premiums for domestic sources; costs of bringing gasoline and diesel fuel from domestic refineries to ports (if applicable); standard business costs, and notify the Ministry of Industry and Trade to apply in the base price formula.

4. The Ministry of Finance shall guide the method for determining the factors constituting the base price.

13. Amend and supplement point a, Clause 1, Article 40 of Decree No. 83/2014/ND-CP as follows:

"a) Inspect and supervise principal traders and distributors of gasoline and diesel fuel in compliance with the conditions and provisions stipulated in Articles 7, 9, 10, 11, 13, 15, and 31 of Decree No. 83/2014/ND-CP; entrust the Department of Industry and Trade to inspect and supervise principal traders trading in gasoline and diesel fuel and distributors of gasoline and diesel fuel in compliance with the regulations on the use of oil storage facilities as stipulated in Articles 9, 15, and 31 of Decree No. 83/2014/ND-CP."

14. Amend and supplement point đ, Clause 2, Article 40 of Decree No. 83/2014/ND-CP as follows:

"đ) Issue guiding documents on electronic invoices in accordance with Clause 9, Article 1 of this Decree, in conformity with the provisions of the Law on Tax Administration and guiding documents."

Article 2. Effective Date

1. This Decree shall take effect from the date of issuance.

2. Transitional Provisions

a) For traders who have been issued a Certificate confirming eligibility to act as a general agent for trading in gasoline and diesel fuel, they may continue to operate according to the regulations on general agents for trading in gasoline and diesel fuel as stipulated in Decree No. 95/2021/ND-CP and Decree No. 83/2014/ND-CP until the Certificate confirming eligibility to act as a general agent for trading in gasoline and diesel fuel expires.

b) Except for the case stipulated in point a, Clause 2, Article 2 of this Decree, the regulations on general agents in Decree No. 95/2021/ND-CP and Decree No. 83/2014/ND-CP shall cease to be effective from the date this Decree takes effect.

Article 3. Responsibility for Implementation and Organization of Enforcement of the Decree

1. The Ministry of Industry and Trade, the Ministry of Finance, and related ministries and sectors shall provide guidance on the implementation of this Decree.

2. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central cities, and related organizations and individuals shall be responsible for enforcing this Decree.