This Act is enacted for the establishment of the National Performing Arts Center (“The Center”) for the operation and management of the National Theater, National Concert Hall (“National Theater and Concert Hall”), the National Kaohsiung Theater and Concert Hall, and the National Taichung Theater, the planning, marketing, promotion, and exchange of performing arts and culture and activities, and to promote the national performing arts standards and the international competitiveness of the country.

The Center shall be a non-departmental public body; its supervisory authority shall be the Ministry of Culture.

The scope of the Center’s business shall be as below:
1. The operation and management of the National Theater and Concert Hall, the National Kaohsiung Theater and Concert Hall, and the National Taichung Theater (hereinafter collectively as the “Institutions”);
2. The operation and management of facilities for commissioned exhibition and performance.
3. The marketing and promotion of performing arts.
4. The planning of performing arts groups and activities.
5. The cooperation and exchange of international performing arts and cultures.
6. All other matters related to the Center.

The Center shall receive funds from the following sources:
1. The grant allocation, donations and subsidies from the government.
2. Revenues from commissioned research and provision of services.
3. Donations from public or private institutions, organizations or individuals domestic or overseas.
4. Revenues from operations and products.
5. All other revenues.
The government subsidies under Paragraph 1, Subparagraph 1 shall include human resources costs, program costs, promotion and marketing costs, costs for maintenance and procurement of important facilities such as the building and fixed assets, as well as all other special maintenance costs.
The donations under Paragraph 1, Subparagraph 3 shall be deemed as a donation to the government.
Every Institution may establish an individual account to manage and plan self-sourced revenue. However, all relevant plans shall be included under the annual planning and annual budget.

The Center shall stipulate Articles and Association, regulations governing its own human resource management, accounting systems, internal controls, auditing activities and other regulations. It shall submit such regulations to its board of directors for approval and, upon approval, file them to the supervisory authority for recordation.
The Center may, without contravening any relevant laws or regulation, draft regulations concerning its execution of public affairs and submit such regulations to its board of directors for approval, and upon approval, file them to the supervisory authority for recordation.