(1) Except as otherwise provided in tax-related statutes, this Act shall apply to matters related to national taxes. <Amended on Dec. 31, 2019>
(2) Where the Customs Act and the Act on Special Cases concerning the Refund of Customs, etc. Levied on Raw Materials for Export provide for special provisions on this Act with respect to the national taxes levied and collected by the head of a customs office, the special provisions of the aforementioned Acts shall be applied. <Amended on Jan. 1, 2014>[This Article Wholly Amended on Jan. 1, 2010]