Use ～と見なす when you need to state that something is officially treated or counted as something else — a legal, contractual, or procedural judgment rather than a personal opinion. It is the standard verb in contracts, regulations, notices, and internal reports, very often in the passive ～と見なされる or the polite ～と見なします announcing a rule. Compare ～と思う (subjective belief) and ～とする (a stipulation): 見なす stresses that reality may differ but will be deemed thus.