Upon the issuance of a certificate by the Agricultural Insurance Fund, the donations specified in Sub-paragraph 4 of Paragraph 1 of the preceding article may be catalogued as itemized deduction or expenses in the tax return for that year in accordance with Article 17 or Article 36 of the Income Tax Act.

An insurer may be exempted from business tax and stamp tax for handling agricultural insurance in accordance with this Act.
All accounts, receipts, revenue and expenditures of the Agricultural Insurance Fund for the handling of agricultural insurance in accordance with this Act shall be exempted from taxation.
Tax preference specified in the two preceding paragraphs shall be limited to fifteen years. Before the period expires, the Executive Yuan may extend the tax preference period once for a maximum period of fifteen years taking the actual circumstances into consideration.