Regulations for Reducing Business and Entertainment Taxes for Cultural and Arts-related Enterprises Article 11

When other related bodies (organizations) or schools besides the cultural and arts-related enterprises referred to in Paragraph 1 of Article 2 put on short-term displays, live performances, broadcast performances, or other cultural and artistic activities or engage in book publishing or import as outlined in Article 3, they may apply for approval of business tax exemption or entertainment tax reduction in accordance with these Regulations.In addition to those cultural and arts enterprises mentioned in Paragraph 1 of Article 2 and Item 4 of Paragraph 2 of Article 3 of the Act, enterprises engaged in selling and promoting books that have already been granted business tax exemption may enjoy business tax exemption from sale of such titles.