(1) The Ministry of Economy and Finance shall have the Examination Committee on Established Rules for National Taxes in order to deliberate on the following: <Amended on Dec. 31, 2011; Dec. 19, 2017>
1. Matters on interpreting tax-related statutes to comply with the standards under Articles 18 (1) through (3) and interpreting this Act related thereto;
2. Matters on interpreting the Customs Act to comply with the standards under Article 5 (1) and (2) of the Customs Act and interpreting the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements and the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export related thereto.
(2) Where it is deemed difficult to expect fair deliberation by a member of the Examination Committee on Established Rules for National Taxes, he or she shall be excluded or recuse himself or herself from a meeting of the aforesaid Committee, as prescribed by Presidential Decree. <Newly Inserted on Dec. 23, 2014>
(3) Matters necessary for the establishment, composition and methods of operation of the Examination Committee on Established Rules for National Taxes under paragraph (1), and procedures, methods, etc. for handling questions and answers concerning interpreting tax-related statutes shall be prescribed by Presidential Decree. <Amended on Dec. 23, 2014>[This Article Wholly Amended on Jan. 1, 2010]