Private libraries, museums, art museums, art galleries, folk museums, experimental theaters, exhibition halls, and performance halls that have been established with the permission of the cultural and educational supervisory authority and have registered as a juridical person or were constructed by a juridical person and where related land and buildings are owned by the juridical person may be exempt from land and house taxes.

Donations made to the National Culture and Arts Foundation or the cultural foundations of directly controlled municipalities, counties, or cities shall be deemed a donation to the government.

Artifacts, antiques, works of art, specimens, monuments, historic buildings, commemorative buildings, groups of buildings, archaeological sites, historic sites, cultural landscapes and appertaining land which have cultural or artistic value that are donated to the government may, in accordance with Sub-item 2.1 of Item 2 of Paragraph 1 of Article 17 and Paragraph 1 of Article 36 of the Income Tax Act, be listed as a deduction or an annual expense; no cap shall apply.
The donation shall be reviewed and its dollar amount confirmed by a professional board of inquiry convened by the donating organization, which will issue a certificate showing the value at the time of donation as determined by the supervisory authority based on the value of donations on record.

Culture and arts enterprises that have been approved by the central supervisory authority to hold exhibitions and/or auctions of artifacts or artwork in the Republic of China may apply to have the central supervisory authority approve individuals’ making an income from the sale of artifacts or works of art at the event. Where the culture or arts business is the tax withholder, when payment is made to the seller, tax will be calculated as 20 percent of 6 percent of the final transaction amount. Income tax defined in related laws and regulations need not be withheld.
In the preceding paragraph, within the restrictions of Article 92 of the Income Tax Act, the taxpayer shall remit withheld taxes to the national treasury, report withholding to the relevant tax-collection authority in charge and deliver a withholding statement to the seller.
Where the withholder does not withhold tax as per Paragraph 1, remits the tax as per Paragraph 2, but does not report withholding and remit the withholding statement, or does not report withholding and remit the withholding statement within the time limit prescribed in Paragraph 2, the tax collection authority-in-charge shall order the taxpayer to do so by a given deadline and shall, depending on the situation, levy a fine as per Article 114 of the Income Tax Act.
The scope, application and approval procedure, conditions, and other matters stemming from Paragraph 1 as well as regulations concerning withholding concerning the preceding three paragraphs shall be drafted by the central supervisory authority in cooperation with the Ministry of Finance.
The regulations set out in Paragraph 1 concerning income tax on trade in approved artifacts and works of art may be in place for up to 10 years.
Within six months prior to the end of the 10-year period, the Executive Yuan may, depending on the actual state of implementation, decide whether to extend the regulations. It shall then send its decision to the Legislative Yuan for deliberation.

The imported artifacts, works of art, and specimens to be shown at exhibitions r auctioned may be released before payment of duties and taxes if the domestic or the business/group holding the exhibition or auction who is not the taxpayer provides a letter of guarantee in lieu of a deposit to the Customs Administration.
The imported artifacts, works of art, and specimens referred to in the preceding paragraph shall be exempt from duties provided they are to be re-exported within six months following the date of importation or the time period approved of by the Customs Administration. Where goods are not re-exported or re-exported within the allotted time period, the duties or taxies leviable upon them shall be paid by the taxpayer or the guarantor on behalf of the taxpayer.
The scope of artifacts, works of art, and specimens referred to in Paragraph 1, the application procedure, the qualifications and conditions of the written guarantor, the extension of the time limit referred to in the preceding paragraph, the removal of guarantee liability, the payment procedure for import duties and other matters shall be prescribed by the central supervisory authority in cooperation with the Ministry of Finance.

Approved culture and arts enterprises shall be exempted from paying the business tax and the entertainment tax.
Regulations governing the approval and exemption shall be drafted by the central supervisory authority in cooperation with the Ministry of Finance.