국세청장은 당해 과세기간에 적용할 추계방법을 당해 과세기간에 대한 과세표준확정신고기간 개시 1월전까지 기준경비율심의회의 심의를 거쳐 확정하여야 한다.
The Director of the National Tax Service shall determine the estimation method to be applied during the relevant taxation period after deliberation by the Standards Expenditure Rate Review Committee no later than one month before the commencement of the standard confirmation mental period for the relevant taxation period.