Regulations for Reducing Business and Entertainment Taxes for Cultural and Arts-related Enterprises Article 2

The following enterprises engaged in the display, performance, projection or broadcast, auction, or other cultural and artistic activities relating to Article 3 of the Act may apply to the Ministry of Culture to receive approval for a business tax exemption or reduction of entertainment tax on the income generated from cultural services or sales. Businesses engaged in activities related to Article 3 of the Act concerning the publication or importation of books may apply to the Ministry of Culture for business tax exemption for income generated by the sale of published or imported books:1. Public cultural organizations, schools, public welfare groups or foundations legally existing under the General Principles of the Civil Code, and other cultural and arts-related enterprises that have already registered with the competent authority in charge or with the court.2. Cultural and arts-related enterprises that have completed company, commercial, or limited partnership registration.For books whose publishers or importers ceased operations or disbanded prior to February 28, 2021, enterprises engaged in the wholesale or retailing of said publications may apply to the Ministry of Culture for business tax exemption on the income generated from the sale of such titles.Where a book has been published by a natural person, an enterprise engaged in the wholesale or retail sale of such titles may apply to the Ministry of Culture for business tax exemption on the income generated from the sale of such titles.The scope of published books of culture and arts enterprises applying for business tax exemption in accordance with the regulations stipulated in the three preceding paragraphs shall be determined by the ISBN number or eISBN.